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Market Based Approach Franchise Taxes

Smith Anderson

North Carolina Senate Introduces 2019 Tax Bill

Smith Anderson on

On April 3rd, the Senate released its 2019 tax plan - Senate Bill 622. If enacted, the bill would make important tax changes for businesses, including a phased reduction of the franchise tax rate, implementation of...more

Williams Mullen

Southeast State & Local Tax: Important Developments - March 2015

Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

McDermott Will & Emery

New Market-Based Sourcing in DC: Major Compliance Date Problem Fixed… For Now

The Problem On September 23, 2014, the District of Columbia Council enacted market-based sourcing provisions for sales of intangibles and services as part of the 2015 Budget Support Act (BSA), as we previously...more

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