COST - Council on State Taxation Amicus Briefs Olympic and Georgia Partners, LLC v County of Los Angeles COST filed an amicus brief in a California property tax case addressing the exclusion of certain intangible values in a hotel’s valuation that is pending before the Supreme Court of California. COST’s brief addresses a cost reimbursement provided by the City of Los Angeles and why that income should be excluded as an intangible value when capitalizing the income stream of the property. Issues with
COST - Council on State Taxation COST Studies, Articles & Reports Mandatory Worldwide Combined Reporting: Elegant in Theory but Harmful in Implementation This paper documents the harmful and unnecessary implications surrounding state adoption of mandatory worldwide combined reporting (MWWCR), by Douglas L. Lindholm and Marilyn A. Wethekam of the Council On State Taxation (COST).
COST - Council on State Taxation COST Comments & Testimony Testimony In Opposition to S.F. 4750 – Corporate Tax Disclosure COST opposes Minnesota legislation S.F. 4750 and H.F. 4513 which would violate taxpayers’ privacy rights and longstanding practices of fair tax administration by requiring reporting and disclosure of confidential tax information and making that information publicly available on the Minnesota Department of Revenue’s website three years after a taxpayer’s taxable year ends.