- State income tax reform/response to federal tax reform (which covers a wide variety of issues - depreciation, foreign income, dividends, charitable contributions, NOLs, Domestic Production Deduction, Sec. 199A, M&E, interest expenses, Sec. 118, related party expenses, deemed repatriation, like-kind exchange repeal, Sec. 179 expense, R&E expenses amortization)
- Wayfair Supreme Court Case regarding sales tax nexus/collection obligations/possible overturn of Quill/physical presence
- State taxation of foreign income
- Market-based sourcing impact (continuing trend)
- Alternative apportionment (is it all alternative?)
- Management & utilization of NOLs / 382 NOL issues
- Combined reporting vs. separate reporting
- Single-sales factor apportionment impacts (continuing trend)
- Whether to utilize Voluntary Disclosure Agreement/Amnesty programs
- Utilizing and negotiating credits and incentives
- State income taxation of pass-through entities (new pass-through entity audit rules)
- Related party expenses / transfer pricing
- Private letter ruling requests
- Other?????
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Planning, Greatest SALT Consultant, Audits and Appeals (Controversy), Apportionment/Allocation, Combined Reporting / Unitary, Credits / Incentives, Deep Work, Due Diligence, Nexus, Letter Rulings, Exemptions, Conformity, M&A, Pass-through Entities, Structure, State Tax Think Tankers, Collective, Disregarded Entities, Related Party Transactions, State Budgets / Legislation
Planning, Greatest SALT Consultant, Audits and Appeals (Controversy), Apportionment/Allocation, Combined Reporting / Unitary, Credits / Incentives, Deep Work, Due Diligence, Nexus, Letter Rulings, Exemptions, Conformity, M&A, Pass-through Entities, Structure, State Tax Think Tankers, Collective, Disregarded Entities, Related Party Transactions, State Budgets / Legislation
Planning, Greatest SALT Consultant, Audits and Appeals (Controversy), Apportionment/Allocation, Combined Reporting / Unitary, Credits / Incentives, Deep Work, Due Diligence, Nexus, Letter Rulings, Exemptions, Conformity, M&A, Pass-through Entities, Structure, State Tax Think Tankers, Collective, Disregarded Entities, Related Party Transactions, State Budgets / Legislation
Apportionment/Allocation, Amnesty/Voluntary Disclosure, Audits and Appeals (Controversy), Combined Reporting / Unitary, Cloud Computing, Due Diligence, Exemptions, Letter Rulings, Nexus, Structure, State Tax Think Tankers, State Budgets / Legislation, Greatest SALT Consultant, Pass-through Entities, Resale Certificates, Related Party Transactions
Apportionment/Allocation, Amnesty/Voluntary Disclosure, Audits and Appeals (Controversy), Combined Reporting / Unitary, Cloud Computing, Due Diligence, Exemptions, Letter Rulings, Nexus, Structure, State Tax Think Tankers, State Budgets / Legislation, Greatest SALT Consultant, Pass-through Entities, Resale Certificates, Related Party Transactions
Apportionment/Allocation, Amnesty/Voluntary Disclosure, Audits and Appeals (Controversy), Combined Reporting / Unitary, Cloud Computing, Due Diligence, Exemptions, Letter Rulings, Nexus, Structure, State Tax Think Tankers, State Budgets / Legislation, Greatest SALT Consultant, Pass-through Entities, Resale Certificates, Related Party Transactions