COST - Council on State Taxation Amicus Briefs Rockey and Linda Piazza and Paul Dennucci, as Assignees of Best Buy Stores, Inc. v. Glenn Hegar On June 2, COST filed a joinder to an amicus brief of the Texas Retailers Association and the National Retail Federation filed in support of the taxpayers’ Motion for Reconsideration.
COST - Council on State Taxation COST Studies, Articles & Reports Convergence and Divergence of Global and U.S. Tax Policies (Tax Notes State, Volume 101, p. 937-976) In this article, COST’s Karl Frieden and EY’s Barbara Angus describe the unprecedented convergence of international, federal, and state tax policies represented by the OECD/G-20 pillar 1 and 2 proposals; the importance of approaching U.S. tax policy from the perspective of aggregate federal and state tax impacts; and the potential risk of divergence between U.S. and global income tax rules that co
COST - Council on State Taxation COST Comments & Testimony Testimony re. A.B. 325, Unclaimed Property COST expressed concerns regarding certain unclaimed property provisions and encouraged the Legislature to use the American Bar Association’s Draft Model Unclaimed Property Act instead of the Uniform Law Commission’s Revised Uniform Unclaimed Property Act (RUUPA).
