Tax & Accounting Blog

Natural Disasters: A Trigger for Tax Changes

Natural Disasters: A Trigger for Tax Changes

Natural disasters will unleash a chain reaction of challenges causing economic disruption and difficulties.  Governments typically react by increasing certain taxes on a temporary basis in order to create extra funding for medical supplies, food, shelter and other basic services in the affected areas and eventually, to address the reconstruction process of damaged public and … Read More

Popular Washington Sales Tax Exemption Threatened by New Initiative

Popular Washington Sales Tax Exemption Threatened by New Initiative

If a recently introduced initiative passes, southwest Washington’s ability to lure Portland-area consumers may be threatened. Currently, Washington sellers may waive state and local sales taxes for residents of states (including Oregon, Montana, and Alaska) that either don’t levy a sales tax or levy a sales tax of less than 3%. According to a … Read More

Nexus: Quill and Its Challengers

Nexus: Quill and Its Challengers

Nexus refers to sufficient connection with a political jurisdiction that gives that jurisdiction authority to require a person or business to collect and remit taxes.  Without nexus, laws requiring a business to collect tax violate the Constitution of the United States under the dormant commerce clause (which prohibits states from discriminating against interstate commerce) and the … Read More

“Having your cake and eating it too” – Russia plans to change Place of Supply rules for services delivered electronically

“Having your cake and eating it too” – Russia plans to change Place of Supply rules for services delivered electronically

Earlier this year a bill passed through the Russian Duma without delay, which would change the Place of Supply Rules for services delivered electronically. The bill would affect both B2B and B2C transactions of digital content and software, web hosting, domain registration, voice services, information processing, remote television, radio, and support software, search engines, … Read More