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
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
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
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
The Virginia Department of Taxation recently released guidelines regarding the Commonwealth’s modification to the corporate income tax apportionment formula for manufacturing companies....more
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
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
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
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
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
In Ace European Group & Ors v Standard Life Assurance Limited,  EWCA Civ 1713, the English Court of Appeal reaffirmed the principle that where a loss has multiple causes, the insured’s entitlement to an indemnity in...more
In This Presentation:
- Offer of Judgment Statutes
- 768.79 Offers
- Rule 1.442
- What does an OJ include?
- Shifting Defendant’s Fees
- 768.79 Language
- Shifting Plaintiff’s Fees
- Subsequent Offers
In This Issue:
- The Lone Star State Swings the Lasso Around E-Commerce Services
- Don’t Mess with Texas: No Three-Factor MTC Election for You!
- SALT Pet of the Month
- The Clicks Keep on Coming in...more
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