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Maryland Court of Appeals clarifies its opinion on tax credits and county level income taxes

  • Williams Mullen
  • -
  • USA
  • -
  • May 21 2013

On May 17th, the Maryland Court of Appeals denied a motion for reconsideration by the Maryland Comptroller of the Treasury to reconsider its previous

SESALT newsletter

  • Williams Mullen
  • -
  • USA
  • -
  • May 8 2013

Effective July 1, 2013, the Virginia Transportation Bill, H.B. 2313 (Va. 2013), increases the statewide sales and use taxes from 5 to 5.3 and

Legal checklist for international defense transactions

  • Williams Mullen
  • -
  • USA
  • -
  • April 15 2013

The following is a Checklist of legal and business issues to be considered by a U.S. company (the "Company") in planning the sale of products or

SESALT newsletter (Southeast state and local tax)

  • Williams Mullen
  • -
  • USA
  • -
  • April 2 2013

The General Assembly passed legislation making changes to how revenues are collected and distributed by the Commonwealth. Among other items, the

Bill filed to replace franchise tax with business privilege tax

  • Williams Mullen
  • -
  • USA
  • -
  • March 27 2013

North Carolina's franchise tax has been criticized as complicated and difficult to understand. The taxpayer must make three separate computations in

Looking into the crystal ball: the OECD report addressing base erosion and profit shifting

  • Williams Mullen
  • -
  • USA
  • -
  • February 26 2013

On February 12, 2013, the Organization for Economic Cooperation and Development (the "OECD") published its 93-page report, "Addressing Base Erosion

New year: new taxes, new rates and (some) taxpayer relief

  • Williams Mullen
  • -
  • USA
  • -
  • January 11 2013

On January 2, 2013, President Barack Obama signed The American Taxpayer Relief Act of 2012 that retains the Bush era tax rates for most taxpayers

The American Taxpayer Relief Act of 2012

  • Williams Mullen
  • -
  • USA
  • -
  • January 7 2013

Great news comes in with the American Taxpayer Relief Act of 2012 (the “Act” or “ATRA”) and its amendments to the Internal Revenue Code (the “Code”). The

Federal legislative update: post-election summary and forecast for the 113th Congress

  • Williams Mullen
  • -
  • USA
  • -
  • November 12 2012

In the wake of last week’s elections, there is much speculation and chatter about whether the public can expect real “change” in 2013

Salt alert: North Carolina corporate income and franchise tax developments

  • Williams Mullen
  • -
  • USA
  • -
  • October 22 2012

The Court of Appeals has affirmed in part and reversed in part the decision of the North Carolina Business Court in Delhaize America, Inc. v. Lay (lower court decision: 2011 NCBC 2 (Jan. 12, 2011