Business Taxes, Jurisdiction

Tax Law Highlights - Impact of the Tax Reform on Administrative and Judicial Litigation: Jurisdiction and Related Issues

Mayer Brown on 8/22/2025

ADMINISTRATIVE LITIGATION - Introduction: Tax Reform and the Possible Increase in Litigation; Operation of IBS tax inspection...more

Thinking About Leaving New York? Don’t Forget to Check Your Federal Tax Return

Rivkin Radler LLP on 11/17/2022

The Mid-Terms- With 50 seats in the Senate, the Dems still control that Chamber. A win in the Georgia runoff, however, may lessen the burden for Majority Leader Schumer by, perhaps, neutralizing the significance of a certain...more

Business License Tax Standardization Act Goes Into Effect: What This Means For South Carolina Businesses

Haynsworth Sinkler Boyd, P.A. on 2/9/2022

In September 2020, the South Carolina General Assembly passed the Business License Tax Standardization Act (the Act) to create a more uniform business licensing process across the State’s taxing jurisdictions. The Act...more

The Tax Court in Brief - August 2021 #5

Freeman Law on 9/17/2021

Tax Litigation: The Week of August 23 – August 27, 2021 - Tax Court Case: Estate of Charles P. Morgan, Deceased, Roxanna L. Morgan, Personal Representative and Roxanna L. Morgan v. Comm’r, T.C. Memo 2021-104 | August 23,...more

The Rise of Digital Services Taxes

McDermott Will & Schulte on 11/13/2019

Governments are starting to catch up with online businesses. Multinational clients that provide online advertising services, sell consumer data, or run online intermediary platforms should prepare themselves for the imminent...more

‘Inherited’ Nexus And Other Extreme Nexus Theories

Morrison & Foerster LLP on 7/15/2013

Nexus — whether a corporation has a sufficient connection such that it may be taxed by a state — is one of the most important issues in state tax. Various legal theories have been asserted (and are being asserted) to justify...more

Business Taxes › Jurisdiction