Taxes

If You Received Carried Interests, Profits Interest or a Promote – You Are Subject to a 3-Year Holding Rule

At a glance Schedule a consultation with Aprio’s Tax Team today. The full story: In January of 2021, the Internal Revenue…

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U.S. Tax Planning Opportunities for Bona Fide Residents of Puerto Rico

At a glance: Schedule a consultation today! The full story: Over the years, the Puerto Rican government has created several…

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Partnerships and S Corporations: What to Expect from Schedules K-2 and K-3

At a glance Schedule a consultation with Aprio’s International Tax Team today. The full story:  Over the summer, the Internal Revenue…

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Multi-Level Marketer’s Web-Based Platform Not Subject to Sales Tax in New York

By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: Businesses are continuously trying to keep up with…

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New Jersey and California Modify Pass-Through Entity Tax Rules to Expand Benefits

By: Jeff Glickman, SALT Partner At a glance The main takeaway: New Jersey and California amended their pass-through entity (PTE)…

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Massachusetts SaaS Company Eligible for Single-Factor Apportionment as a Manufacturer

By: Betsy Goldstein, SALT Manager At a glance The main takeaway: A ruling in Massachusetts concluded that a company’s classification…

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Florida Applies Service Revenue Sourcing Guidance Based on Location of Deliverables

By: Tina M. Chunn, SALT Senior Manager At a glance The main takeaway: Florida concluded that a taxpayer’s service revenue…

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Georgia Pass Through Entity Tax

At a glance Schedule a consultation with Aprio to learn more about the Georgia pass-through entity tax and more. The full…

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AB5 Makes it More Difficult to Classify Workers as “Independent Contractors”

At a glance The main takeaway: Governor Gavin Newsom has signed into law a new piece of legislation entitled AB5….

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Governor Signs Two Significant Bills Affecting Businesses

At a glance  Main takeaway: Earlier this week, Governor Newsom signed two significant bills that business should understand, SB 113 and SB 114….

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