The Baker McKenzie SALT team presented the fifth session of its monthly webinar series covering coast-to-coast state and local tax developments on November 11, 2020. If you were unable to attend the session, links to the recording and materials are provided below: View the recorded webinar Download the materials
The New York State Department of Taxation and Finance (“Department”) recently published guidance stating that a nonresident’s income will be sourced to New York State unless the nonresident’s remote work location meets the “bona fide employer office” exception to the “convenience of the employer test.” Specifically, the Department addressed a question in its FAQs regarding how to source income for Personal Income Tax purposes where a nonresident’s primary office is in New York, but the…
New York lawmakers recently introduced two bills to expand the application of the New York State False Claims Act (“FCA”). The first intends to require the FCA to apply to non-filers, the second to remove the scienter element (i.e., no longer imposing a “knowing” requirement). Although both bills are retroactive and concerning, removing the scienter element should put all businesses on high alert as enforcement of the tax laws could now be in the hands…
The Baker McKenzie SALT team launched its monthly webinar on July 8, 2020 that covers coast-to-coast state and local tax developments. The purpose of this webinar is to keep you informed of updates and trends that may affect your business. If you were unable to attend the session, links to the recording and materials are provided below: View the recorded webinar Download the materials