Civil Procedure › Tax Law › Franchise Law

Navigating Pennsylvania’s Tax Appeals Process -- Updated

Pennsylvania’s tax appeal system has long been criticized as very complicated, expensive and lacking impartiality. A few years ago, the PA Chamber and other interested groups were able to work with the General Assembly to...more

March 2013 - SALT Shaker Newsletter

In this issue: - Delivered by Independent Contractors, Undelivered by P.L. 86-272: Order Fulfillment Activities Subject Out-of-State Seller to New York Corporation Franchise Tax - Everything’s Bigger in Texas,...more

Where’s the Beef? Virginia Circuit Court Allows Wendy’s to Claim Exception to Addback for Royalties Paid to Affiliate

A new opportunity may exist for franchisors to claim an exception to Virginia’s royalty addback statute based on a recent Circuit Court decision. In Wendy's International Inc. v. Virginia Dep't of Taxation, decided March...more

Sutherland Salt Shaker - April 2012

In This Issue 2 SALT Pet of the Month; 5 Professor Hellerstein’s Office Hours; 9 California Screaming; and 9 Policy Wonk. Sub Articles: A Swing and a Miss: Maryland Court Defines “Final” for Purposes of Statute of...more