The Commonwealth Court of Pennsylvania recently held in Online Merchants Guild v. Hassell that the Pennsylvania Department of Revenue failed to provide sufficient evidence that non-Pennsylvania businesses selling merchandise through third-party online fulfillment services had sufficient contacts with Pennsylvania such
On Oct. 19, 2022, the IRS issued a warning to employers about what it calls “third parties” who promote claiming large employment tax refunds from improperly claiming the Employee Retention Credit (ERC). The ERC was established to provide a refundable
DeAndré R. Morrow, of counsel in GT’s Tax Practice, was quoted in an Oct. 18 Law360 Tax Authority article titled “Md. Digital Ad Tax Quash Likely To Chill Other State Proposals.”
A Maryland circuit court judge has struck down Maryland’s first-in-the-nation digital advertising tax. On Oct. 17, 2021, ruling from the bench, the judge held that the law violates the federal Internet Tax Freedom Act (ITFA), the Commerce Clause of the
The Inflation Reduction Act of 2022 (IRA) grants a number of tax credits and tax deductions for taxpayers for the purpose of inducing energy efficiency steps. One tax benefit the IRA grants is to make available an existing tax benefit
On Oct. 3, 2022, the U.S. Supreme Court granted certiorari in In Re Grand Jury. On appeal from the Ninth Circuit, In Re Grand Jury considers whether the attorney-client privilege protects communications between a client and attorney involving both legal
On Budget Day, 20 September 2022 (Prinsjesdag), the Dutch Ministry of Finance presented its 2023 tax plan (the Proposal). For the proposed bills discussed in this GT Alert to have effect, Parliament first must approve them. If approved, many of
The contours of plaintiff pleading requirements for ERISA fiduciary breach claims sketched by the Supreme Court in Hughes v. Northwestern University continue to evolve. Recent cases suggest that plaintiffs may find ERISA class action lawsuits increasingly vulnerable to motions to dismiss unless
On Aug. 29, the IRS released a new section to the Internal Revenue Manual (IRM), 20.1.1.3.3.2.2, providing penalty relief for certain taxpayers filing 2019 and 2020 returns in response to Notice 2022-36, issued Aug. 24, 2022.
William M. Doyle, Lawrence M. Kern, and Eric C. Nelson joined Greenberg Traurig, LLP as shareholders in Chicago, with the intent to utilize the firm’s deep U.S. and global platform to benefit their sophisticated client base in all
