While alternative apportionment is an important relief mechanism to avoid unjust taxation, it is often used to justify the ad hoc administration of tax. View the latest edition of A Pinch of SALT, by Eversheds Sutherland (US) attorneys Christopher LutzRobert Merten and Nicholas Kump, which reports on:

  • Recent case law regarding alternative apportionment
  • Recent state regulatory efforts to address alternative apportionment
  • The Multistate Tax Commission’s amended model section 18

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