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The California Office of Tax Appeals Rules for an Out-of-State Corporation

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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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.

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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…