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Corporate Taxes › Discrimination

Butler Snow LLP

Mississippi Supreme Court Finally Disconnects The Line On Dividend Exclusion Statute In The AT&T Case

Butler Snow LLP on

In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more

Baker Donelson

Mississippi Court Rules Discriminatory Exclusion is Unconstitutional

Baker Donelson on

The Hinds County Chancery Court recently issued an opinion in AT&T Corp. v. Miss. Dep't of Revenue finding that Mississippi's dividend exclusion statute unlawfully discriminates against interstate commerce and is therefore...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Alabama Department of Revenue v. CSX Transportation, Inc.

Faegre Drinker Biddle & Reath LLP on

On March 4, 2015, the Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc., No. 13-553, holding that a rail carrier can prove discrimination under the Railroad Revitalization and Regulation Reform...more

Latham & Watkins LLP

UK Employment Law and Share Incentive Developments - Spring 2014

Latham & Watkins LLP on

Changes to LLP member taxation and employee incentive schemes could have wide ranging implications for UK employers. Background – As always 6 April means a new UK tax year and a raft of employment and...more

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