SALT & Pepper

  • City of Chicago Issues Guidance Regarding the Applicability of the Amusement and Transaction Taxes to Electronic Transactions

    On June 9, 2015, the Chicago Department of Finance ("Department") issued two rulings regarding the City's Amusement Tax and the Personal Property Lease Transaction Tax. The rulings are intended to clarify the City's position on when electronically delivered amusements or services will be subject to either the Amusement Tax or the Transaction Tax. Given the lack of certainty regarding the applicability of the taxes to businesses that stream data, provide cloud-computing services, or otherwise provide electronically delivered goods, these rulings may prove a helpful step in resolving any ambiguity.
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  • Enforcing Judgments in the United Arab Emirates

    Enforcement in the UAE is dependent upon a treaty with the foreign country. Even if the parties agreed that the foreign court has jurisdiction, that may not allow for enforcement if the UAE court would originally have had jurisdiction.
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  • May 2015 State Tax Credit and Incentive Update

    This is the fifth in a monthly series outlining updates in state tax credits and incentives, including but not limited to legislative, gubernatorial and case law updates. While tax credits and incentives have their fair share of critics, they are a reality in today’s competitive business environment with states competing with each other for jobs and investment. The good news for all types of entities is that state tax credits and incentives are available and can benefit an entity in many ways.
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.

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