Michael Jacobs

Michael Jacobs

Reed Smith

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Latest Posts › Market Based Approach


A Quick Overview of Substantive Changes in Final Massachusetts Market Sourcing Regulation 830 CMR 63.38.1—From 10/30/14 Draft to...

As we reported on Friday, the Massachusetts Department of Revenue has promulgated its final regulations governing the apportionment of income (830 CMR 63.38.1). The regulations implement legislation that mandates...more

1/6/2015 - Apportionment Department of Revenue Final Rules Market Based Approach

Massachusetts Tax Developments: A Reed Smith Quarterly Update (3rd Quarter 2014)

Welcome to the latest Reed Smith Massachusetts State Tax Quarterly Update. In this update, we’ll look back to the developments from the first half of 2014, and look ahead to market-based sourcing and other issues on the...more

10/15/2014 - Airlines Apportionment Corporate Taxes Electricity Market Based Approach Telecommunications

Pennsylvania Tax Developments

This is a brief update on recent Pennsylvania tax developments. It is intended to provide an overview of issues and cases to watch, as well as administrative and legislative developments....more

4/24/2013 - Amended Legislation Compliance Gross Receipts Tax Market Based Approach Sales & Use Tax Settlement

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