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Stand your ground! Substantial nexus lives after wayfair

USA - July 23 2018 The U.S. Supreme Court decided in South Dakota v. Wayfair, Inc. that the U.S. Constitution does not require a physical presence in a taxing state in…

Eugene J. Gibilaro, Mitchell A. Newmark.

The due process clause as a bar to state tax nexus

USA - November 5 2012 In May of this year, the Oklahoma and West Virginia Supreme Courts held that Due Process bars the imposition of a state tax on a company.

Paul H. Frankel, Richard C. Call.

State taxation of financial institutions

USA - October 24 2013 Taxation of financial institutions is a complex and developing area. As the definitions of a "financial institution" are progressively broadened, a…

Nicole L. Johnson.

Exploring the subject to tax exception to addback statutes

USA - January 22 2013 Statutes requiring taxpayers to add back royalties or interest paid to related members have been around for two decades and have now been adopted by…

Richard C. Call.

State taxation of multinational businesses

USA - July 16 2012 Multinational businesses face a variety of state tax issues.

Richard C. Call.