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Articles

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Massachusetts multiple points of use sourcing updatea surprise reversal by the Appellate Tax Board

USA - April 25 2019 The Massachusetts Appellate Tax Board (“ATB”) has - on its own motion - reconsidered and reversed a 2017 decision that denied refund claims for sales...

Robert E. Weyman, Sebastian C. Watt, Brent K. Beissel.

Supreme Court of Virginia denies taxpayer’s request for alternative apportionment

USA - February 11 2019 On February 7, 2019, the Supreme Court of Virginia affirmed the Arlington Circuit Court’s denial of a corporate taxpayer’s request to use an...

DeAndré R. Morrow, Jeremy Abrams, Michael I. Lurie.

Pennsylvania Gets GILTI Inclusion Right, GILTI and FDII Deductions Wrong

USA - January 25 2019 On January 24, Pennsylvania’s Department of Revenue released Corporate Tax Bulletin 2019-02, addressing the Pennsylvania tax treatment of global...

Sebastian C. Watt, Kyle O. Sollie.

Pennsylvania “fixes” 100 bonus depreciation decoupling computation

USA - June 29 2018 Pennsylvania enacted legislation addressing the mechanics of its statutory “decoupling” from federal 100 bonus depreciation. This legislation is a...

Kenneth R. Levine, Kyle O. Sollie, Christine M. Hanhausen.

Pennsylvania “fixes” 100 bonus depreciation decoupling computation

USA - June 29 2018 On June 22, 2018--in advance of the budget deadline--the Pennsylvania Legislature passed its budget, which notably did not include a Tax Reform Code...

Kenneth R. Levine, Kyle O. Sollie, Christine M. Hanhausen.