The third quarter of 2025 saw notable activity in New York tax law, including new appointments, regulatory changes, and key decisions.

In this installment of NY Tax Talk, a quarterly column in Law360 focused on recent developments in New York tax law, Eversheds Sutherland attorneys Liz Cha and Periklis Fokaidis highlight the filling of ALJ vacancies at the New York City Tax Appeals Tribunal, the release of proposed corporate tax regulations, ongoing litigation over apportionment rules, and a recent decision on sales tax for bundled software and services.

Read the full article here.