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Income Taxes › Uniform Division of Income for Tax Purposes

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Kilpatrick

5 KEY TAKEAWAYS: Top State Corporate Income Tax Cases of 2019

Kilpatrick on

On November 13th Kilpatrick Townsend State and Local Tax Partner Jeff Reed presented during a webinar hosted by Strafford entitled Top State Corporate Income Tax Cases of 2019. The panel discussed state corporate income tax...more

McDermott Will & Emery

Oregon Bars Use of Three Factor Apportionment Formula

McDermott Will & Emery on

In Health Net Inc. v. Dep’t of Revenue, Docket No. S063625 (Apr. 12, 2018), the Oregon Supreme Court rejected a business taxpayer’s constitutional challenges to a 1993 Oregon statute that eliminated the right to utilize a...more

McDermott Will & Emery

Can Taxpayers Find an Advantage in Vodafone Nowhere Income Argument?

McDermott Will & Emery on

It is difficult, but not impossible (and quite satisfactory), to find a silver lining for taxpayers in the alternative apportionment opinion Vodafone Americas Holdings Inc. v. Roberts, M2013-00947-COA-R3CV, 2014 WL 2895900...more

McDermott Will & Emery

MTC’s Market-Based Sourcing Recommendations for UDITPA: Too Little, Too Late?

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Member states of the Multistate Tax Commission (MTC) voted to adopt proposed amendments to Article IV of the Multistate Tax Compact during their annual meeting in late July. The proposed amendments likely to have the most...more

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