On May 31, 2016, the Washington Department of Revenue (DOR) Appeals Division released a Determination (No. 15-0251, 35 WTD 230) denying a German pharmaceutical company’s business and occupation tax (B&O) protest. The...more
6/17/2016
/ Administrative Law Judge (ALJ) ,
B&O Tax ,
Commerce Clause ,
Corporate Taxes ,
Department of Revenue ,
Determination Letter ,
Dormant Commerce Clause ,
Double Taxation ,
Due Process ,
Economic Presence Nexus ,
Foreign Commerce Clause ,
Germany ,
Lack of Authority ,
Non-Discrimination Rules ,
Pharmaceutical Industry ,
Royalties ,
Tax Treaty
On May 18, the U.S. Supreme Court issued its decision in Comptroller of the Treasury of Maryland v. Wynne. In short, the Court, in a five-to-four decision written by Justice Alito, handed the taxpayer a victory by holding...more