Hogan Lovells | USA | 11 Oct 2017
Hong Kong litigators routinely struggle to obtain documents from entities in mainland China due to custody and control issues as well as Chinese state...
Bradley Arant Boult Cummings LLP | USA | 31 Oct 2013
In a case of first impression, Chief Administrative Law Judge Bill Thompson held that the so-called "hot interest" applicable to large corporate…
Bradley Arant Boult Cummings LLP | USA | 23 May 2012
On Tuesday, May 15, Governor Robert Bentley signed Act 2012-427 (HB 286) into law.
Baker Donelson Bearman Caldwell & Berkowitz PC | USA | 18 Jul 2011
On September 1, 2011, a new retainage provision in Alabama’s Prompt Pay Act at Alabama Code Section 8-29-3 becomes effective.
Bradley Arant Boult Cummings LLP | USA | 6 May 2011
On a vote of 93-4 on Wednesday, May 4, the Alabama House of Representatives approved House Bill 434, which would amend Article IV of Alabama Code § 40-27- 1, i.e., Alabama’s version of the Multistate Tax Compact, to double-weight the sales factor in the currently equally-weighted three factor formula used to apportion business income to Alabama.
Bradley Arant Boult Cummings LLP | USA | 28 Mar 2011
On March 22, 2011, Representative Richard Lindsey (D-Cherokee County) introduced three bills of significant interest to Alabama corporate taxpayers.
Baker Donelson Bearman Caldwell & Berkowitz PC | USA | 15 Dec 2010
The Alabama Supreme Court issued a ruling yesterday, December 14, 2010, permitting Jefferson County (in which the city of Birmingham is situated) to continue to collect its occupational tax.
Jones Day | USA | 30 Jun 2010
Commerce Clause and Due Process Nexus Found - Alabama successfully assessed personal income tax against a Mississippi resident who was a shareholder in an Alabama "S Corporation."
Epstein Becker Green | USA | 20 May 2010
In Roberson et al. v. C.P. Allen Construction Co., Inc., No. 2080537 (Ala. Ct. App. May 7, 2010), we once again encounter a familiar scenario.
Baker Donelson Bearman Caldwell & Berkowitz PC | USA | 28 Apr 2010
On April 1, 2010, the Alabama Department of Revenue (Department) issued a News Release offering "…a time-limited opportunity for anyone trying to avoid Alabama taxes by using hidden, offshore bank accounts to come forward without penalty."