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    Why the Flap Over a VAT

    Article This item provides a view of issues that would need to be considered if the United States were to consider adopting a value-added tax (VAT) at the federal level.
    Published on June 01, 2011

    Current Corporate Income Tax Developments (Part II) - 2011

    Article This article covers some of the more important developments in the areas of apportionment, unitary groups/filing methods, administration, flowthrough entities, and other significant corporate state tax issues.
    Published on April 01, 2011

    Click-Through Nexus and Information-Reporting Requirements

    Article ...out-of-state retailers that would not otherwise be required to collect and remit sales tax due to their lack of a physical presence. Not surprisingly, given the current budget shortfalls most states are facing, they have become increasingly aggressive in asserting affiliate
    Published on December 01, 2010

    Proposed Procedures for Simplifying Employer-Provided Cell Phone Substantiation Rules

    Article In June 2009 the IRS published Notice 2009-46, requesting comments on several proposed procedures for simplifying the substantiation and reporting requirements of employees’ personal use of employer-provided cellular telephones
    Published on November 01, 2009

    Personal Goodwill Alive and Well

    Article A pair of recent decisions calls into question whether the sale of personal goodwill is still available as a tax planning strategy
    Published on April 01, 2009

    Tax Increases Contained in State Ballot Initiatives Soundly Rejected

    Article matters. In most instances, voters rejected initiatives to the extent that they would raise taxes, implicitly requesting that their governments look for alternative means to solve their states’ budget deficits
    Published on February 01, 2011

    Californias Move to Single Sales Factor

    Article Beginning January 1, 2011, multistate businesses may elect to use a single sales factor method of apportionment for purposes of their California corporate income tax return.
    Published on November 01, 2010

    The Emergence of Factor Presence Nexus Standards

    Article Several states have replaced traditional nexus standards with factor presence nexus standards to trigger taxes based upon gross receipts and income.
    Published on April 01, 2011

    Gross Receipts Taxes A Growing Trend in State Taxation

    Article As states try to reduce budget deficits and find more forms of tax revenue, they are increasingly looking at gross receipts taxes as a viable way to tax corporations
    Published on April 01, 2008

    Guidance Issued on Interest Exceeding Acquisition and Home Equity Indebtedness Limitations

    Article The IRS recently released guidance for allocating excess mortgage interest expense.
    Published on May 01, 2012

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