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 Lutz, Robert 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