If alternative apportionment is wide open and anything goes, why have statutes?
Are we moving from apportionment to allocation when we use single-sales factor apportionment and market-based sourcing?
Is single-sales factor apportionment 'fair apportionment'? It moves income to customer states, not to states where the activities occurred that generated the income. Income is not based solely on sales.
Are throwback and throwout rules unconstitutional because they look beyond the borders of the state?
Should states be able to enact retroactive legislation to protect the state budget from financial loss?
Should retroactive legislation be limited to a state's statute of limitations?
Should judicial decisions only apply to the taxpayer involved in the litigation if it involves a refund?
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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
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