Timothy Gustafson

Eversheds Sutherland (US) LLP

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SALT Scoreboard - Quarter 4, 2024

This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more

2/17/2025 / Corporate Taxes , Income Taxes , Internal Revenue Code (IRC) , IRS , SALT , State and Local Government , Tax Credits , Tax Liability , Tax Planning , Tax Reform

California’s proposed market sourcing reg raises questions

The California Franchise Tax Board (FTB) has proposed amendments to its regulations that govern how sales of services and intangibles are sourced for income tax purposes. The changes to this income tax apportionment...more

2/4/2025 / California , Corporate Taxes , Income Taxes , Proposed Regulation , Proposed Rules , State and Local Government , Tax Liability , Tax Planning , Tax Reform

Proposal to reform San Francisco gross receipts tax

On May 6, 2024, the San Francisco Controller and Treasurer released their proposed final tax reform ordinance language. To become effective, San Francisco voters will have to pass a measure on the November 5, 2024 ballot by a...more

5/8/2024 / California , Gross Receipts , Gross Receipts Tax , Local Ordinance , Local Taxes , San Francisco , Small Business , Tax Liability

A dash of SALT on the deal: Key takeaways from TEI's 2023 M&A Seminar

State and local tax (SALT) issues may arise from mergers, acquisitions, or dispositions. Eversheds Sutherland Partner Todd Betor presented on Unique State Tax Issues at Tax Executives Institute’s 2023 Mergers & Acquisitions...more

2/21/2023 / Acquisitions , CARES Act , Corporate Taxes , Local Taxes , Mergers , Net Operating Losses , SALT , State Taxes , Tax Liability

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