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.
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“Federal Tax Changes Rocking the SALT Landscape”
On November 16, Carley Roberts presents “Federal Tax Changes Rocking the SALT Landscape” during Tax Executives Institute’s New Jersey All-Day Seminar.
California Update
On November 12, Jeffrey Vesely presents the California Update during the 2018 Annual Meeting of the Financial Institutions State Tax Coalition.
“Top Trends in State Income and Indirect Taxes”
On November 6, Carley Roberts and Nicole Boutros present “Top Trends in State Income and Indirect Taxes” during Tax Executives Institute’s Atlanta Chapter Luncheon Meeting.
Council On State Taxation’s 49th Annual Meeting
On October 24, Annie Huang, Carley Roberts, Jeffrey Vesely, Jessica Allen and Mike Le present during the Council On State Taxation’s 49th Annual Meeting.
Western States Petroleum Association’s Property Tax Educational Forum
On September 18, Breann Robowski presents during the Western States Petroleum Association’s Property Tax Educational Forum.
Local Sugar Taxes May Be Headed for a Crash
(This article was originally published by Law360 on August 24, 2018.) California is the latest to join a growing list of states to ban local taxes targeted at sweetened beverages or similar sugar taxes. California Assembly Bill 1838 signed into law on June 28, 2018, imposes a 13-year ban on…
Council on State Taxation’s Property Tax Workshop 2018
On August 15, Craig Becker, Breann Robowski and Robert Merten present during Council on State Taxation’s 2018 Property Tax Workshop.
Life in the Fast Lane … New Rules of the Road for Internet Regulation: How Do Changes in Net Neutrality Impact Property Taxes?
On July 31, Breann Robowski presents “Life in the Fast Lane … New Rules of the Road for Internet Regulation: How Do Changes in Net Neutrality Impact Property Taxes?” during the Center for Management Development’s 48th Annual Taxation Conference Appraisal for Ad Valorem Taxation Conference 2018.
Captive Audience: More States Instruct Taxpayers to Include Captive Insurance Companies in Combined Returns
(This article was originally published by Bloomberg’s Daily Tax Report: State.) Recent developments in several key states, including Illinois, New York, Minnesota, and Oregon, will impact many captive insurance companies. These states are moving to include certain captives in corporate income tax combined returns with parents and affiliates. The effect…