Michael Cataldo's Publications | California

Publications	Date
Impact of Cryptocurrency Transactions on California Apportionment, State Tax Notes	10/10/2022
California Enacts Partial TCJA Conformity to IRC to Fund Budget, Tax Notes	08/5/2019
The U.S. Supreme Court Changes Sales and Use Tax Collection Nexus	06/22/2018
California Taxing Agency Set for Major Overhaul	07/28/2017
California Legislation Introduced to Ban Local Taxation of Streaming Video, Tax Notes	02/07/2017
San Francisco Taxpayers Behind 8 Ball on Gross Receipts Tax, Tax Notes	03/30/2016
San Francisco Gross Receipts Tax – Frequently Asked Questions from the Real Estate Industry	04/07/2016
The Time to Consider San Francisco Gross Receipts Tax Refund Claims is Now	02/23/2016
California Updates Conformity to Internal Revenue Code, Provides Large Corporate Understatement Penalty Relief	10/08/2015
New York State Department of Taxation and Finance to Disregard Single-Member LLC Interests for New York Estate Tax	07/14/2015
Hyatt to Make Second Trip to the United States Supreme Court in Continuing Battle with the Franchise Tax Board	07/13/2015
Hyatt to Make Second Trip to the United States Supreme Court in Continuing Battle with the Franchise Tax Board	07/13/2015
Five Things You Should Know About the United States Supreme Court decision in Maryland v. Wynne	05/22/2015
Four Things You Should Know about New York State's Recent Advisory Opinion on the Taxation of Software as a Service ("SaaS")	05/20/2015
Five Things to Know about New Jersey's Taxation of Convertible Virtual Currency	04/13/2015
Franchise Tax Board California Competes Tax Credit Review Procedures	04/06/2015
Four Things You Should Know About the Supreme Court's Decision in Direct Marketing	03/04/2015
San Francisco Gross Receipts Tax Update: New Regulations Impact Returns Due Today	03/02/2015
Five Things You Should Know About New York State's Taxation of Convertible Virtual Currency	12/15/2014
United States Supreme Court to Review Ruling in Direct Marketing	07/22/2014
Lingering Questions About the San Francisco Gross Receipts Tax	04/29/2014
Go-Biz Announces California Competes Tax Credit Application Period – And It Ends in Less Than One Month	03/20/2014
Deadline Approaching for California's New Employment Credit	02/13/2014
GO-Biz Finalizes Proposed California Competes Tax Credit Regulations	02/11/2014
GO-Biz Releases California Competes Tax Credit Draft Proposed Regulations	12/04/2013
California Reduces Additional Tax on Section 409A Noncompliance	10/22/2013
California's Proposition 39 Mandates Use of Single-Sales Factor	11/19/2012
California's Latest Tax Amnesty Program Begins August 1, 2011,	07/25/2011
The Franchise Tax Board Rules that Mere Ownership of Disregarded Entity Creates California Franchise Tax Nexus	10/26/2011
Governor Brown's Tax Proposals for 2011-2012 California Budget	01/25/2011
Tax Provisions of the 2010-2011 California Budget	10/19/2010
FTB Approves Single Sales Factor Election Regulations, But Election in Jeopardy	08/12/2010
Tax Provisions of the 2009-2010 California Budget	08/17/2009
California Limits Tax Credit Utilization, But Allows Assignment to Unitary Affiliates	04/14/2009
California Franchise Tax Board Releases Revised Guidance on the New Twenty-Percent Strict Liability Corporate Understatement Penalty	05/04/2009
California Suspends Net Operating Loss Deduction, Increases Carryover Period and Allows Carryback Deductions	05/04/2009
Tax Provisions of California Budget Bills	03/17/2009
California Franchise Tax Board Releases Draft FAQs for New 20 Percent California Corporate Understatement Penalty	03/10/2009
FTB Intends to Depart from IRS Treatment of Bad Loan Losses for Acquired Banks	12/16/2008
Taxpayers Object to FTB's Interpretation of New California Understatement Penalty	12/10/2008
California Taxes and the Federal Foreign Dividends-Received Deduction, Journal of Multistate Taxation and Incentives	March/April 2006