David Kall will be a panelist at the 23rd Annual Ohio Tax Conference on Wednesday, January 29, 2014 at the 11:00 a.m. workshop. He will be speaking on Advanced: Nexus…Are Bellas Hess and Quill Still the Law? Is Amazon the New Test? As always, something new in nexus happens every day…Recent developments in defining judicial boundaries of ‘substantial nexus’ and applying the bright-line test. Issues related to sales/use, state income, franchise, and business activity taxes. Due-process clause nexus. Commerce clause nexus. Recent United States Supreme Court and State court decisions affecting nexus.
Monthly Archives: January 2014
Ohio Tax Conference: Advanced Nexus…Are Bellas Hess and Quill Still the Law? Is Amazon the New Test? (David Kall)
Chad Arfons will be a panelist at the 23rd Annual Ohio Tax Conference on January 29, 2014 at the 9:30 a.m. session. He will be speaking on the Most Improved Business Climate in the Nation…Jobs & Ohio — Interactive Discussion on Business Incentives and Tax Credits Policy & Execution to Continue to Help Grow Jobs & Ohio Businesses
Ohio Tax Conference: Physically Taxing: Sales Tax Issues in a Multi-State and Digital Economy (Jeremy Schirra)
Jeremy Schirra will be a panelist at the 23rd Annual Ohio Tax Conference on Wednesday, January 29, 2014 at the 2:00 p.m. workshop. He will be speaking on Physically Taxing: Sales Tax Issues in a Multi-State and Digital Economy. Recent and historical attempts by states to require remote sellers to collect state sales/use taxes have pushed to the constitutional line. How far can states go to assert that remote sellers must collect their taxes? Recently proposed federal legislation could entirely change the sales tax landscape. Effective strategies will be provided to deal with compliance issues in a multi-state and digital economy.
On January 27, 2014, the United States Supreme Court resolved a long-standing and hotly-contested issue of importance to unions, when it held that time spent donning and doffing required protective gear was not compensable under the Fair Labor Standards Act and the terms of a collective bargaining agreement. Sandifer v. United States Steel Corp., No. 12–417.
To Our Investment Adviser Clients and Other Friends:
This is our annual letter briefly reviewing various issues that our investment adviser clients should consider over the next few weeks.
Federally Registered Investment Advisers
1. Annual Updating Amendment to Form ADV. If your firm is an SEC-registered adviser, it must amend its Form ADV each year on the IARD within ninety days after the end of its fiscal year. For an adviser whose fiscal year ended December 31, 2013, the deadline is March 31, 2014. This annual amendment must update your firm’s responses to all items of Parts 1 and 2 of Form ADV. More…
Laws and Regulations Updates
I. Measures regarding Enhancement of Supervision on the Issue of New
In order to further enhance the supervision on the procedure for initial public offerings, the China Securities Regulatory Commission (the “CSRC”) promulgated the Measures regarding Enhancement of Supervision on the Issue of New Shares (the “Measures”) on 12 January 2014 in accordance with the Opinions regarding Further Reform on the Mechanism for the Issue of New Shares as well as the Measures regarding Management on the Issue and Underwriting of Securities. The main content of the Measures is as follows: More…
Tonight, President Barack Obama is delivering his State of the Union address. Here is a quick look at the key components of the speech:
Executive Action on minimum wage
President Obama is announcing that he is using his executive authority to raise the minimum wage to $10.10 for those working on new federal contracts for services.
Executive Action on environmental regulations
President Obama is announcing several key new environmental regulations that he will implement using executive authority – effectively doing an end around Congress. These include:
Mike Wise will be a panelist at the 23rd Annual Ohio Tax Conference on Tuesday, January 28, 2014 at the 4:15 p.m. workshop. He will be speaking on Energy Investment in Ohio — Market Activity from Marketplace Leaders in Energy Development. Ohio is the current recipient of BILLIONS of dollars in new energy investment. Who are the investors and what are the drivers? Discussion by industry leaders of the good, the bad & the ugly of it all; where they see the market going and how Ohio can impact further investment.
For the last few years, I’ve reviewed the hot topic of Superbowl commercials – as a marketing gal, I LOVE the commercials more than the game (especially when I don’t have a horse in the race, as they say). The Superbowl is when some of advertising’s most creative minds come together and create some sheer brilliance…or sheer disasters.