Alysse McLoughlin Alysse McLoughlin

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  Alysse McLoughlin focuses her practice on state and local tax matters, with particular emphasis on working with financial services companies. Alysse handles state tax litigation and also advises with respect to planning opportunities. Read Alysse McLoughlin's full bio.

California’s Harley-Davidson Decision Rides over Nexus Lines


By on Jul 13, 2015
Posted In California, Constitutional Issues, Income Tax, Nationwide Importance, Nexus

On May 28 2015, The California Court of Appeals issued a decision in Harley-Davidson, Inc. v. Franchise Tax Board, 187 Cal.Rptr.3d 672; and it was ultimately about much more than the validity of an election within California’s combined-reporting regime. It also tackled issues and, perhaps most importantly, blurred lines surrounding the Commerce Clause’s substantial nexus...

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Inside the New York Budget Bill: Department Issues Guidance Regarding Investment Capital Identification Procedures


By and on Jul 10, 2015
Posted In Income Tax, Local Tax, New York, Tax Base

On July 7, 2015, the New York Department of Taxation and Finance issued guidance (TSB-M-15(4)C, (5)I, Investment Capital Identification Requirements for Article 9-A Taxpayers) on the identification procedures for investment capital for purposes of the New York State Article 9-A tax and New York City Corporate Tax of 2015. Income from investment capital is generally...

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Reporting Audit Changes – New York City Amends Provision on Apportionment


By on May 6, 2015
Posted In Allocation/Apportionment, Audits, Income Tax, New York, Procedure

On April 13, 2015, Governor Andrew Cuomo signed into law two bills related to the 2015-2016 budget (S2009-B/A3009-B and S4610-A/A6721-A) (Budget Bill), containing several significant “technical corrections” to the New York State corporate income tax reform enacted in 2014, along with sales tax provisions and amendments to reform New York City’s (the City’s) General Corporation...

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Inside the New York Budget Bill: New York City Tax Reform


By on Apr 3, 2015
Posted In Allocation/Apportionment, Income Tax, Local Tax, Nexus, Tax Base

The New York Legislature has passed bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the Budget Bill) containing several significant “technical corrections” to the New York State corporate income tax reform enacted in 2014, along with sales tax provisions and amendments to reform New York City’s General Corporation Tax. ...

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Inside the New York Budget Bill: Sales Tax Provisions


By on Apr 3, 2015
Posted In Incentives, New York, Sales Tax

The New York Legislature has passed bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the Budget Bill) containing several significant “technical corrections” to the New York State corporate income tax reform enacted in 2014, along with sales tax provisions and amendments to reform New York City’s General Corporation Tax....

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Inside the New York Budget Bill: Net Operating Losses and Investment Tax Credit


By on Apr 3, 2015
Posted In Incentives, Income Tax, New York, Tax Base

The New York Legislature has passed bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the Budget Bill) containing several significant “technical corrections” to the New York State corporate income tax reform enacted in 2014, along with sales tax provisions and amendments to reform New York City’s General Corporation Tax. ...

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Inside the New York Budget Bill: Combined Reporting


By on Apr 3, 2015
Posted In Income Tax, New York

The New York Legislature has passed bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the Budget Bill) containing several significant “technical corrections” to the New York State corporate income tax reform enacted in 2014, along with sales tax provisions and amendments to reform New York City’s General Corporation Tax. ...

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Inside the New York Budget Bill: Apportionment


By on Apr 2, 2015
Posted In Allocation/Apportionment, Income Tax, New York

The New York Legislature has passed  bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the “Budget Bill”) containing several significant “technical corrections” to the New York State corporate income tax reform enacted in 2014, along with sales tax provisions and amendments to reform New York City’s General Corporation Tax. ...

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Inside the New York Budget Bill: Tax Rates and Qualified New York Manufacturers


By on Apr 2, 2015
Posted In Incentives, Income Tax, New York

The New York Legislature has passed  bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the “Budget Bill”) containing several significant “technical corrections” to the New York State corporate income tax reform enacted in 2014, along with sales tax provisions and amendments to reform New York City’s General Corporation Tax. ...

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Inside the New York Budget Bill: Tax Base and Income Classifications


By on Apr 2, 2015
Posted In Allocation/Apportionment, Income Tax, New York, Tax Base

The New York Legislature has passed bills related to the 2015–2016 budget (S2009-B/A3009-B and S4610-A/A6721-A, collectively referred to herein as the Budget Bill) containing several significant “technical corrections” to the New York State corporate income tax reform enacted in 2014, along with sales tax provisions and amendments to reform New York City’s General Corporation Tax. ...

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