Apportionment

News & Analysis as of

New York Budget Legislation

On March 31, 2014, New York State Governor Andrew Cuomo signed into law the 2014-2015 New York State Budget (Budget), which results in the most significant overhaul of New York’s franchise tax in decades. The Budget brings...more

Legal Alert: MTC to Explore Apportionment Regulations for Cloud Services, Software and Electricity

While meeting in Denver this week, the Multistate Tax Commission's Income Tax Uniformity Subcommittee advanced two separate projects to develop industry-specific apportionment regulations. One project will look at the...more

Inside the New York Budget Bill Part Three: Apportionment

This is the third installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely to...more

Landlords Welcome Landmark Decision In Re Game Station

LONDON - The Court of Appeal in the case of Re Game Station has held that rent payable by a tenant that enters administration is a priority expense of the administration while the leasehold premises are being used for the...more

Who is to Blame When There Are Several Motor Vehicles Involved in a Traffic Accident?

Three people reportedly died and at least 12 more were injured in one of the worst multi-vehicle accidents in recent memory along Interstate 10 near Picacho Peak and Casa Grande, between Phoenix and Tucson, Arizona. The...more

Arizona Local Counsel Information

Lewis Roca Rothgerber LLP has prepared this document to inform counsel we work with who are outside of Arizona about certain recurring issues that they should be aware of when litigating here. The document obviously is not...more

Federal Circuit to Review Virginia Court's Decision Excluding Expert Report and Testimony Due to Failure to Apportion Royalty Base...

At the behest of Facebook, Inc., a defendant in a patent infringement case, a Virginia court excluded the report and testimony of a damages expert because the expert failed to apportion the revenue to the features causing the...more

State + Local Tax Insights -- Fall 2013

In This Issue: “Occasional Sales” and Single Sales Factor Apportionment in California; Upcoming Speaking Engagements; State Taxation of Financial Institutions; Applying the True Object Test to Determine the Taxability...more

PA Tax Law News -- September 2013: PA Issues On Appeal – Corporate Taxes

Under Pennsylvania’s tax appeals system, many issues are not resolved at audit or before the Department’s Board of Appeals and the Board of Finance and Revenue, resulting in numerous appeals to the Commonwealth Court. In...more

Massachusetts Changes Income Tax Apportionment Rules And Enacts Sales Tax On Software Services And Computer System Design Services

Massachusetts Tax Alert - The transportation finance bill recently passed by the Massachusetts Legislature contains a number of significant tax changes....more

Weighing The Price Of Crime — Apportioning Restitution Based On Relative Fault

Criminal justice practitioners understand that ‘‘joint and several liability’’ stands for the common proposition that each co-conspirator should be equally responsible for all provable losses the conspiracy caused. Put...more

Nevada Supreme Court Extends Design Professional Economic Loss Rule Defense to Negligent Misrepresentation Claims on Commercial...

In 2009, the Nevada Supreme Court (“NSC”) applied the economic loss rule to bar claims of professional negligence by design professionals in commercial construction projects, ruling that “[i]n the context of engineers and...more

Florida High Court to Clarify Apportionment of Joint Proposals for Settlement

On May 3, 2013, the Florida Supreme Court accepted for review two cases involving the apportionment of joint proposals for settlement: Arnold v. Audiffred,98 So. 3d 746 (Fla. 1st DCA 2012) (Fla. Sup. Ct. Case No.: SC12-2377)...more

Comparison of Economic Development Incentives for South Carolina and North Carolina

In This Presentation: - Business Consideration – Electricity Rates - South Carolina vs. North Carolina - Corporate License Fees/ Franchise Taxes - Income Tax Rates (C Corps) - Income Tax...more

Mississippi Supreme Court Reverses Court of Appeals in Equifax Case

In a landmark (and somewhat surprising) decision issued June 20, the Mississippi Supreme Court reversed the Mississippi Court of Appeals’ decision in Equifax, Inc. and Equifax Credit Info. Services, Inc. v. Miss. Dep’t of...more

State & Local Tax Alert: Recent Developments in the State Taxation of Pass-Through Entities

In This Issue: - Nonresident Owner Nexus - Apportionment of Multistate Income - Entity-Level Income Tax Withholding - Composite Returns - Entity-Level Taxes - Issues Unique to S...more

State + Local Tax Insights -- Spring 2013

In This Issue: Factor Representation: Is It Unconstitutional for a State to Have It Both Ways?; Upcoming Speaking Engagements; Expanded California Sales and Use Tax Exclusions for Advanced Manufacturing Projects; and...more

Sutherland SALT Shaker: April 2013 Digest

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

PCS Nitrogen Inc. v. Ashley II of Charleston: Required Reading for Superfund Lawyers

The Fourth Circuit handed down a primer on CERCLA liability last week in PCS Nitrogen Inc. v. Ashley II of Charleston. It should be required reading for Superfund lawyers. The facts in the case are worthy of a law school law...more

PA Supreme Court Issues Business / Nonbusiness Income Decision

The Pennsylvania Supreme Court has held that a taxpayer’s gain from the sale of timberland was apportionable business income using the “functional test” of Pennsylvania’s amended definition of “business income.” Glatfelter...more

A Pinch of SALT: State Tax Treatment of a 'Manufacturer'

Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

Back to Basics: Attempting to Make Sure a Trial Judge Applies the Proper Analysis to Cases Alleging Non-Repair of a Roadway

The underlying premise of this paper is that over the past 20-30 years Ontario courts have, on a number of occasions, both at the trial level and on appeal, failed to properly apply the traditional test for non-repair set out...more

The Supreme Court Speaks; Some Taxpayers Shudder

Originally published in the Commercial Property Executive on January 16, 2013. Property owners frequently raise legitimate questions about hard-to-fathom differences between assessments of similar properties, as well as...more

The Duty to Defend and the Apportionment of Defence Costs Tedford v. TD Insurance Meloche Monnex – Case Comment

This recent decision of the Ontario Court of Appeal considers the duty of an insurer to defend its insured and the circumstances in which that insurer can seek to apportion the costs of the defence where some, but not all,...more

State Supreme Court Grants Cert. Petition in Alternative Apportionment Appeal

On January 10, the Mississippi Supreme Court granted the Mississippi Department of Revenue’s (MDOR) petition for certiorari to review the Court of Appeals’ holding that the MDOR has the burden of proving that the use of an...more

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