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On March 25, 2022, the Texas Supreme Court rejected the “receipt producing, end-product act” test as a factor in determining the location of where a service is performed for apportionment sourcing purposes.
1 cze 2021 · Preparing tax returns is not as fun as watching a good football game, but in neither situation do taxpayers expect the rules to change at halftime. This is somewhat like what happened when the Texas Comptroller's Office published the final version of revised Administrative Rule Section 3.591, Margin: Apportionment, in the Texas Register. As ...
The Texas district court applied an origin-based sourcing standard looking to where the Taxpayer's production and transmission activities were performed and ruled in the Taxpayer's favor on the issue of sourcing gross receipts.
Sec. 171.001. TAX IMPOSED. (a) A franchise tax is imposed on each taxable entity that does business in this state or that is chartered or organized in this state. (b) The tax imposed under this chapter extends to the limits of the United States Constitution and the federal law adopted under the United States Constitution.
The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.
29 lis 2023 · Look here for the complete texts of many of the tax treaties in force and their accompanying Treasury Technical Explanations. For further information on tax treaties refer also to the Treasury Department’s Tax Treaty Documents page.
15 lut 2022 · In an ambitious push to advance aggressive positions on several state-tax issues, the Texas Comptroller is the petitioner in at least four new cases in the Texas Supreme Court’s current term.
