In their article for State Tax Notes, “Heads They Win, Tails You Lose: New York Decombination and Discretionary Adjustments,” Sutherland attorneys Marc A. Simonetti, Andrew D. Appleby and Sahang-Hee Hahn assert that the New York State Department of Taxation and Finance applies its combined reporting and discretionary authority provisions arbitrarily to maximize its tax assessments.

Read “Heads They Wing, Tails You Lose: New York Decombination and Discretionary Adjustments,” reprinted with permission from the May 19, 2014 edition of State Tax Notes.