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Corporate Taxes Combined Reporting

McDermott Will & Emery

Colorado Changes Rules for Determining Members of Combined Filing Group

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Colorado Governor Jared Polis has signed legislation that would replace Colorado’s unique “3 of 6” rule for determining the members of a unitary group for combined reporting purposes and instead adopt what Legislative Council...more

McDermott Will & Emery

Be Careful What You Wish For: Minnesota May Be on the Precipice of Enacting Worldwide Combined Reporting at the Worst Possible...

It has been widely reported that the Minnesota Legislature has advanced an omnibus tax bill that would require the inclusion of the “entire worldwide income” of combined corporate income tax filers engaging in a unitary...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 2

State Tax Department Releases New Draft Article 9-A Combined Reporting Regulations - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise tax...more

Morrison & Foerster LLP

New York State Tax Department Releases Draft Combined Reporting Regulations Under Corporate Tax Reform

The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise tax regulations to address significant changes to combined reporting under New York State corporate...more

McDermott Will & Emery

District of Columbia’s Transfer Pricing Enforcement Program and Combined Reporting Regime: Taking Two Bites of the Same Apple

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In his recent article, “A Cursory Analysis of the Impact of Combined Reporting in the District”, Dr. Eric Cook claims that the District of Columbia’s (D.C. or the District) newly implemented combined reporting tax regime is...more

McDermott Will & Emery

Yes, Distortion is Enough: New York Tax Appeals Tribunal Clarifies Combined Reporting Requirements

McDermott Will & Emery on

On September 18, 2014, the New York State Tax Appeals Tribunal released its first decision interpreting New York State’s post-2007 combined reporting laws and, in doing so, answered a question that has been lingering in the...more

McDermott Will & Emery

New York Issues First New Combined Reporting Law Determination—and It’s Not Pretty

Even though New York amended its combination statute for years beginning in 2007, we are just now beginning to see litigation related to those amendments. At the end of June 2013, an administrative law judge in New York’s...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 4, Issue 2 - February 2013

In This Issue: Divided Appellate Division Affirms Tribunal’s Gaied “Permanent Place of Abode” Decision; Combined Reporting Permitted by ALJ Despite Absence of Substantial Intercorporate Transactions; Commissions Paid...more

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