LexisNexis® Legal Newsroom
LexisNexis Tax Law Community Staff
Navigating the IDR Process for U.S. - Based Multinational Enterprises

By Paul DeNard, Anthony Russo, Tien Do and Elizabeth Sweigart The new information document request (IDR) process is aimed at supporting a systematic, issue-focused approach to examinations. A year into the new IDR creation approach -- and six months...

State Net
State Net Capitol Journal – November 3, 2014; Massachusetts Casino Study At Odds With Experience Of Other States

MA CASINO STUDY AT ODDS WITH EXPERIENCE OF OTHER STATES: Supporters of a November ballot measure in Massachusetts (Question 3) aimed at repealing the 2011 law authorizing as many as three resort casinos and a slots parlor in the state issued a press release...

Sutherland Asbill & Brennan LLP
A Pinch of SALT: What New York Can Learn from California's Combined Reporting History

Posted by Sutherland SALT on October 27, 2014 As part of a sweeping law change, New York will require taxpayers to use a water’s-edge combined reporting method when filing corporate income tax returns beginning January 1, 2015. ...

Peter Miller
Ohio Businesses Leaving Tax Money on the Table

Ohio Republican Gov. John Kasich and the Republican-dominated state legislature have been doing their level best to attract businesses to the Buckeye state. Under this commerce-wooing regime, small businesses have been graced with a 50 percent tax deduction...

Rufus v. Rhoades & Alexey Manasuev
Filing Compliance Procedures Challenge U.S. Taxpayers Residing Overseas

Generally, [the 2012 Offshore Voluntary Disclosure Program] OVDP is designed for those delinquent U.S. taxpayers who have been holding financial assets overseas, have not been disclosing such assets to the U.S. government, have not been reporting...

Sutherland Asbill & Brennan LLP
Access Denied: Pennsylvania Rules Company Not Entitled to Its Own Tax Records

Posted by Sutherland SALT on October 17, 2014 By Ted Friedman and Pilar Mata The Pennsylvania Office of Open Records (OOR) determined that the City of Philadelphia Department of Revenue (City) was not required to provide use and occupancy tax...