Arthur R. Rosen
Subscribe to Arthur R. Rosen's PostsArthur R. Rosen focuses his practice on tax planning and litigation relating to state and local tax matters for corporations, partnerships and individuals. Formerly the deputy counsel of the New York State Department of Taxation and Finance, as well as counsel to the governor's Temporary Sales Tax Commission and tax counsel to the New York State Senate Tax Committee, Arthur has also held executive tax management positions at Xerox Corporation and AT&T. He has worked in accounting and law firms in New York City. Read Arthur Rosen's full bio.
New York Issues First New Combined Reporting Law Determination—and It’s Not Pretty
By Arthur R. Rosen on Jul 8, 2013
Posted In Income Tax, New York
Even though New York amended its combination statute for years beginning in 2007, we are just now beginning to see litigation related to those amendments. At the end of June 2013, an administrative law judge in New York’s Division of Tax Appeals issued the first determination analyzing the new law. The analysis in Matter of Knowledge...
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N.Y. ALJ Holds Taxpayer’s Motives for Acquiring Stock and How Stock Is Used Irrelevant in Determining Investment Capital
By Arthur R. Rosen on May 22, 2013
Posted In Income Tax, New York
A New York administrative law judge recently held in Matter of C.V. Starr & Co., Inc. that income received by a taxpayer from its ownership of common stock was investment income. In so holding, the ALJ addressed an important issue for many New York taxpayers and concluded that a taxpayer’s motive or intent for acquiring and holding...
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National Conference of State Legislatures to Tackle Key State Tax Policy Questions
By Arthur R. Rosen, Diann Smith, Jane Wells May and Stephen P. Kranz on Mar 7, 2013
Posted In Constitutional Issues, Nationwide Importance, Procedure
The National Conference of State Legislatures’ (NCSL) Executive Committee Task Force on State and Local Taxation has expanded its scope to include all significant tax policy issues facing the states. As part of its expanded scope, the task force has met with industry representatives to identify tax policy topics that would benefit from the task...
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