Tag Archives: Burden

State Corporate Income Taxes Increase Tax Burden on Corporate Profits

The Tax Cuts and Jobs Act (TCJA) reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent. However, most U.S. states also tax corporate income. These state-level taxes mean the average statutory corporate income tax rate … Continue reading

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FERC Reduces Paper Burden on Residential Small Solars

Electric power generation and sale customarily fall within the scope of FERC jurisdiction under the Federal Power Act, as amended, as do generator investment and ownership. Qualifying small power production facilities (Small Power QFs) of no larger than 20 MW … Continue reading

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Who Has the Burden of Proving the Premarital Value of a Business?

We often deal with cases in which one or both spouses own a business.  In many of those cases, a spouse received their interest in a business prior to the marriage, either from a family member, or otherwise.  With regard … Continue reading

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Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

The question of how to address base erosion and profit shifting has been a growing concern in recent years. It gained force around the world when the OECD published recommendations from the Base Erosion and Profit Shifting (BEPS) project in … Continue reading

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An employee serving a probationary period bears the burden of establishing that his or her "dismissal was due to causes unrelated to work performance and/or improperly motivated"

In York v McGuire, 63 NY2d 760, the Court of Appeals set out the basic rule concerning the dismissal of probationary employees as follows: “After completing his or her minimum period of probation* and prior to completing his or her maximum … Continue reading

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