Publications
Publications
Mr. Cataldo has written extensively on a variety of state and local tax issues.
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 |