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California Revises Draft Alternative Apportionment Regulation: Confidentiality Waiver Remains

USA - November 1 2019 The California Franchise Tax Board (“FTB”) recently issued a revised draft regulation regarding the procedures for a taxpayer to petition for…

William H. Gorrod.

California Holds Interested Parties Meeting on Proposed Remote Seller Regulations

USA - May 23 2019 On May 23, 2019, the California Department of Tax and Fee Administration (DTFA) held an interested parties meeting to discuss proposed amendments to…

William H. Gorrod.

California Enacts Remote Seller and Marketplace Facilitator Sales and Use Tax Legislation

USA - April 26 2019 On April 25, 2019, California Governor Gavin Newsom signed remote seller and marketplace facilitator sales and use tax legislation with a threshold of…

William H. Gorrod.

NJ Tax Court Orders Full Unreasonable Exception to Royalty Addback

USA - February 28 2019 The New Jersey Tax Court held yesterday in a precedential published opinion that a royalty payor was not required to add back any portion of the…

Craig B. Fields.

New Jersey Tax Court Rules That Intercompany Payments Are Not Taxes for Purposes of the State Tax Addback

USA - February 1 2019 The Tax Court of New Jersey released its state tax addback decision in Daimler Investments US Corporation v. Director, Division of Taxation on January…

Craig B. Fields, Nicole L. Johnson.