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INSIGHT: ‘Wayfair’: What Are the Practical Retroactivity Concerns?

What is the practical risk that states would take in applying Wayfair retroactively? And should taxpayers rush to limit exposure for historical periods by entering into voluntary disclosure agreements with states that might...more

Measuring the Worth of Advisory Opinions: A New York Cloud Computing Illustration

Guidance from state tax departments can be a useful resource for analyzing how a state’s tax laws apply to a specific set of facts. But with increasing frequency, tax departments are releasing guidance that seems less...more

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