Despite the narrow issue it originally addressed, the August 2017 decision by the California Supreme Court in California Cannabis Coal. v. City of Upland has sparked a much larger debate regarding whether local special taxes introduced by voter initiative are subject to the long-standing requirement in the California Constitution that…
On February 8, Carley Roberts presents “Debt-Related Considerations Arising from the Federal Tax Cuts and Jobs Act” at the 2019 National Multistate Tax Symposium.
On February 8, Jeffrey Vesely presents “Income Tax – TCJA and Other SALT Matters” during Tax Executives Institute’s New England Chapter Meeting.
On January 29, Carley Roberts presents “Federal-State Tax Conformity after the TCJA” during Tax Policy Center’s How Are States Responding to the Tax Cuts and Jobs Act? Conference.
(This article was originally published by Law360 on January 15, 2019.) The growing tension between government promises of transparency and taxpayers’ right to confidentiality is likely to continue in 2019. Although the spirit of government transparency to enhance public access is well-meaning, this lofty goal often conflicts with taxpayer confidentiality and…
(This article originally appeared in the Journal of Multistate Taxation and Incentives, Vol. 28, No. 9.) The question of whether or not an individual is a resident of a particular state has always been an important issue in the area of state personal income taxation. California, because of its top marginal…
In SeeSALT Digest, members of our team examine important issues in play in the State and Local Tax arena. In “Ill-Fated Litigation: Exhausting Administrative Remedies and De Novo Review,” published in State Tax Notes, colleagues Carley Roberts and Jessica Allen take a look at two of the more dangerous pre-litigation…
On November 28, Annie Huang and Jeffrey Vesely take part in the Council on State Taxation’s Pacific Southwest Regional State Tax Seminar.
In “California Office of Tax Appeals Rejects Franchise Tax Board’s Broad Interpretation of California’s “Doing Business” Standard,” the SALT team examines the board’s rejection of the California Franchise Tax Board’s (FTB) extremely narrow interpretation and application of Swart Enterprises, Inc. v. Franchise Tax Board, involving California’s “doing business” standard.
On November 16, Carley Roberts presents “Federal Tax Changes Rocking the SALT Landscape” during Tax Executives Institute’s New Jersey All-Day Seminar.