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New York Tax Insights Volume 8, issue 10, October 2017

Germany, USA - October 10 2017 In an issue of first impression in New York, the New York State Tax Appeals Tribunal has issued two decisions, reversing two Administrative Law Judge…

Matthew F. Cammarata, Craig B. Fields, Michael J. Hilkin, Hollis L. Hyans, Nicole L. Johnson, Kara M. Kraman, Mitchell A. Newmark, Michael P. Penza, Irwin M. Slomka.

The unitary business principle applies to more than corporate net income taxes: Reynolds Metals Company v. Department of Treasury

USA - July 16 2012 Recently, in Reynolds Metals Company v. Department of Treasury, the Michigan Court of Appeals held that the unitary business principle applies to Michigan’s Single Business Tax (the “SBT”).

Richard C. Call, Craig B. Fields, Paul H. Frankel.