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Business Taxes Constitutional Challenges

Miller Canfield

Michigan Supreme Court to Provide Clarity on Alternative Apportionment of Income Tax for Out-of-State Companies

Miller Canfield on

The Michigan Supreme Court has agreed to hear one of the most significant cases in the country to examine the question of when the Due Process and Commerce Clauses of the U.S. Constitution require the application of an...more

BakerHostetler

[Podcast] NJ Nexus Initiative & Seattle Payroll Tax Update

BakerHostetler on

New Jersey is coming after taxpayers for years before 2019 based on information on combined group reports. From June 15 to October 15, 2021, the state will be offering certain benefits to taxpayers who come forward for years...more

Buckingham, Doolittle & Burroughs, LLC

Ohio’s burdensome municipal income tax structure hinges on the meaning of “levy.”

The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which...more

Jones Day

German Constitutional Court Held Parts of Loss Forfeiture Rules are Unconstitutional

Jones Day on

The German Constitutional Court held that a provision of the loss forfeiture rules, in effect from January 1, 2008, through December 31, 2015, is unconstitutional. The provision stipulates a proportional forfeiture of current...more

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