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Intangible Property State Taxes Franchise Taxes

BakerHostetler

The Neverending Story: California FTB Regulation Projects

BakerHostetler on

Since 2017, the California Franchise Tax Board has been working on revisions to its regulations for market-based sourcing regulation for income from services and intangibles and for petitioning for alternative apportionment....more

McNees Wallace & Nurick LLC

Sales Factor Sourcing of Services & Intangibles

We still are waiting for the Pennsylvania Department of Revenue (the “Department”) to publish official guidance on the apportionment changes made by Act 52 of 2013. Effective for tax years beginning after December 31, 2013,...more

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