Constitutional Law Mergers & Acquisitions Tax

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State and Local Tax Insights -- Fall 2012

In This Issue: State Tax Issues in Mergers, Acquisitions and Restructurings: Food for Thought; Upcoming 2012-2013 Speaking Engagements; The Due Process Clause as a Bar to State Tax Nexus; Paul H. Frankel, Craig B. Fields...more

PA Bank Shares Tax: Big News for Banks Involved in Mergers

Today, the Commonwealth Court decided the Lebanon Valley Farmers Bank case1. The case produces a big problem for banks that have, in the past six years, been involved in a merger between a bank that is a bank shares taxpayer...more

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