News & Analysis as of

Limited Liability Company (LLC) › Administrative Hearings

Pillsbury Winthrop Shaw Pittman LLP

California Office of Tax Appeals Rejects Franchise Tax Board’s Broad Interpretation of California’s “Doing Business” Standard

Pillsbury Winthrop Shaw Pittman LLP on

OTA rules for out-of-state corporation. The FTB has broadly interpreted California’s “doing business” standard for decades. The California Office of Tax Appeals (OTA) recently released to the public an opinion dated...more

Nossaman LLP

Swart's Athwart California's Taxation of Out-of-State Corporations

Nossaman LLP on

The California Franchise Tax Board (“FTB”) started 2017 with a setback as the Court of Appeal for the Fifth Appellate District held in Swart Enterprises, Inc. v. Franchise Tax Board that the FTB could not impose California’s...more

2 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide