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State Taxes Income Apportionment

Holland & Knight LLP

Tennessee Removes Alternative Measure for Franchise Tax, Creates Automatic Refund Period

Holland & Knight LLP on

Gov. Bill Lee recently signed into law Public Chapter 950, which creates significant changes in how Tennessee's franchise tax is calculated. Until now, the franchise tax has been calculated based on 1) a taxpayer's...more

BakerHostetler

[Podcast] Statues, Texas Apportionment (Sirius XM), and Maryland Digital Ad Tax Regs

BakerHostetler on

Matt Hunsaker breaks down the latest state tax news including a discussion of tax arguments in a controversial civil war era statue removal case, the Texas Supreme Court's decision to hear Sirius XM's apportionment case, and...more

BakerHostetler

The Neverending Story: California FTB Regulation Projects

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Since 2017, the California Franchise Tax Board has been working on revisions to its regulations for market-based sourcing regulation for income from services and intangibles and for petitioning for alternative apportionment....more

Foster Garvey PC

The Changing Face of Employer State Tax Reporting and Payment Obligations in the Coronavirus Telework "New Normal"

Foster Garvey PC on

In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more

BakerHostetler

State Tax in Transactions: Apportionment & Combination Implications (Part III)

BakerHostetler on

In part 3 of our journey through SALT issues in M&A transactions, Matt Hunsaker highlights a few apportionment, unitary combination, and NOL usage implications that should be on your radar whenever you are involved in a...more

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - August/September 2018

In This Issue: - Charitable giving in a post-TCJA world: What you need to know in the wake of the new tax law - Understanding the contents of a will - Should a tax apportionment clause be in your estate plan? - ESTATE...more

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