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Massachusetts Appellate Tax Board Holds that Corporation Relying on Contract Manufacturing is a Manufacturer Subject to Single‑Factor Apportionment

USA - June 27 2018 The Massachusetts Appellate Tax Board held that a corporation relying on contract manufacturing to produce its products was a “manufacturing…

Philip S. Olsen.

Contract manufacturing and Massachusetts: out-of-state businesses beware

USA - May 18 2018 In Massachusetts, the concept of manufacturing has evolved. Smoke stacks and assembly lines, once common in the Commonwealth, continue to disappear as…

Philip T. Besirof.

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…

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

Penalties: You Can Win

USA - May 16 2017 Penalties pose unique problems that are not directly associated with tax assessments. Over 90 years ago, the U.S. Supreme Court stated that, while…

Mitchell A. Newmark.