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Department of Revenue Market Based Approach

Troutman Pepper

Pennsylvania Goes to Market: State Applies Source Taxation All the Way Home

Troutman Pepper on

On December 12, 2014, the Pennsylvania Department of Revenue (DOR) issued Information Notice Corporation Taxes 2014-1 (Notice). The Notice provides guidance for taxpayers in understanding Pennsylvania’s new market-based...more

McDermott Will & Emery

Take Two: Massachusetts Department of Revenue Releases Revised Market-Based Sourcing Regulation

McDermott Will & Emery on

Late last week, the Massachusetts Department of Revenue (the Department) released a revised draft regulation on Massachusetts’s new market-based sourcing law. The changes made by the Department to purportedly address...more

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