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Results: 1-7 of 7

Spotlight on Tennessee: Chancery Court rejects costs of performance sales factor sourcing in Vodafone Americas

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 29 2013

When apportioning net earnings for franchise and excise tax purposes, Tennessee continues to source gross receipts from sales of services to the

Six proposed tax increases included in President Obama's FY 2014 budget

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 25 2013

On April 10, 2013, President Obama released the fiscal year 2014 federal budget. Among the numerous proposed budget provisions, listed below are six

IRS issues proposed regulations addressing community health needs assessment

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 16 2013

Earlier this month, the Internal Revenue Service (IRS) released proposed regulations addressing various requirements imposed upon charitable

Slicing shadows, whipsaws and flow-through entities: Tennessee and New Jersey unitary business case studies

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 26 2012

When it comes to state income taxation, the Supreme Court of the United States (SCOTUS) noted in its 1983 decision, Container Corp. of America v. Franchise Tax Board, that apportionment of income of multistate businesses "bears some resemblanceto slicing a shadow."

Gift card management when income tax and state unclaimed property laws converge

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • January 6 2010

As we emerge from the 2009 holiday shopping season, the popularity of gift card programs for retailers, restaurants and other hospitality businesses and their customers has become even more apparent

Is it time to revisit your state income tax planning?

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • October 12 2009

Taxpayers should periodically revisit their state income tax planning in light of changes in business direction, economics, corporate transactions and, of course, tax developments

All is not lost favorable recent state corporate income tax planning developments

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • October 7 2009

On August 10, 2009, the Louisiana First Circuit Court of Appeal in Transcontinental Gas Pipe Line Corp. v. Louisiana Tax Commission, ruled that Louisiana’s ad valorem tax scheme facially discriminates against natural gas pipeline transportation companies operating in interstate commerce, which violates the Commerce Clause of the United States Constitution

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