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Filtering by: Agency Finance, Department of (DOF) Borough(s) brooklyn Borough(s) manhattan Calendar Year 2019 Subject(s) Taxation

Attribution of Interest Deductions for Taxpayers with IRC §163(j) Limitations

Date Published:

2019-10-07

Description:

This memorandum provides modifications to the required methodology for the attribution of interest deductions for taxpayers subject to the Business Corporation Tax (BCT), General Corporation Tax (GCT), Banking Corporation Tax (BTX) or the Unincorporated Business Tax (UBT)

Agency:

Finance, Department of (DOF)

Subject(s):

Taxation and Finance

Report Type:

Other
Tax Treatment of Foreign-Derived Intangible Income Deduction, Global Intangible Low-Taxed Income, and Repatriation Amounts Under the Business Corp Tax

Date Published:

2019-09-04

Description:

This Finance Memorandum generally explains the impact of these federal changes, as well as related changes enacted in the 2018-19 New York State budget, on taxpayers that are subject to the Business Corporation Tax.

Agency:

Finance, Department of (DOF)

Subject(s):

Taxation and Finance

Report Type:

Other
GILTI, FDII, and IRC § 965 Repatriation Amounts Under the General Corporation Tax, Unincorporated Business Tax, and Banking Corporation Tax

Date Published:

2019-09-04

Description:

This Finance Memorandum contains instructions for reporting GILTI, FDII, and IRC § 965 amounts on New York City General Corporation Tax (“GCT”), Unincorporated Business Tax (“UBT”), and Banking Corporation Tax (“BTX”) 1 returns and attachments.

Agency:

Finance, Department of (DOF)

Subject(s):

Taxation and Finance

Report Type:

Other
Notice of Interest Rates on New York City Income and Excise Taxes

Date Published:

2019-08-22

Description:

Administrative Code of the City of New York, notice is hereby given of the interest rates for underpayments and, where applicable, overpayments of New York City income and excise taxes

Agency:

Finance, Department of (DOF)

Subject(s):

Taxation and Finance

Report Type:

Laws / Legislation