Until recently, it was generally assumed that a two-thirds vote was required for the passage of all local taxes imposed to fund a specific purpose, or special taxes, in California under the state Constitution. The 2017 California Supreme Court decision in California Cannabis Coalition v. City of Upland called this into doubt by holding in
In the News
More tax increase proposals pending in California
By Eric Coffill on
It is still early in the 2022 session of the California Legislature, which reconvened on January 3, and goes on final recess on August 31. However, a number of proposals to increase taxes are already under consideration.
In his article for Financial Advisor Magazine, Eversheds Sutherland Senior Counsel Eric Coffill details current tax increase…
The Texas R&D Credit: Comptroller’s regs could hogtie taxpayers
By Jeffrey Friedman & Dennis Jansen on
Posted in In the News, Texas
“Business-friendly” Texas has been the leading poacher of California-based companies for over a decade, with relocations from tech-dominated California only accelerating during the pandemic. Oddly enough, at a time when Texas’s highest-profile new neighbors are known for cutting-edge research, the state seeks to narrow the scope of its research and development credit applicable to some…
The California FTB’s proposed market-sourcing regulation: Eight changes to watch
By Eric Coffill & Annie Rothschild on
Posted in California, In the News
In this installment of A Pinch of SALT for Tax Notes State, Eversheds Sutherland attorneys Eric Coffill and Annie Rothschild review the Franchise Tax Board’s proposed amendments to California’s market-based sourcing regulation, including its conception and eight important changes to watch as it moves through the approval process.
Read the full article here.
How Justice Breyer influenced state tax jurisprudence
Posted in In the News
US Supreme Court Justice Stephen Breyer, who announced his retirement last week, leaves behind a series of notable decisions that continue to shape state and local taxation.
In this article published by Law360, Eversheds Sutherland attorneys Jeff Friedman, Justin Brown, Catalina Baron and Cyavash Ahmadi discuss some of Justice Breyer’s notable contributions to the…
Employer withholding and employee residency
By Charlie Kearns on
Posted in In the News, State Domicile and Residency
An employee’s state of residency, and in some cases the city and/or county of residency, may significantly affect their employer’s withholding tax obligations. Given the expected increase in permanent remote work, residency complications may exacerbate an employer’s state withholding compliance burdens.
In this SALT@Work column for the November/December issue of Journal of Multistate Taxation and …
GILTI and California
By Eric Coffill & Annie Rothschild on
Posted in California, In the News
Currently, there is no California conformity to GILTI, and GILTI is not part of the tax law in California unless and until the California Legislature adopts it.
In this column for the November/December issue of Journal of Multistate Taxation and Incentives, Eversheds Sutherland attorneys Eric Coffill and Annie Rothschild discuss the California Legislature’s recent…
Congress’s preemption of state tax laws is not commandeering
By Jeffrey Friedman & Alla Raykin on
Posted in In the News
There are several federal statutes that limit state and local taxation, including the Internet Tax Freedom Act and Public Law 86-272. Ever since the U.S. Supreme Court handed down its decision in Murphy v. National Collegiate Athletic Association, there have been calls to apply the “anti-commandeering doctrine” to invalidate or limit these federal laws.…
Maryland Digital Advertising Tax Hearing Scheduled – January 29, 2020 at 1 p.m. Eastern
By Charlie Kearns & Charles Capouet on
Earlier this month, Maryland State Senators Miller and Ferguson introduced Senate Bill 2, which would tax Maryland digital advertising service gross revenues at up to a 10% rate. Earlier today, the Department of Legislative Services issued the Fiscal and Policy Note for the proposal, which estimates up to $250 million of revenue in the…
Eversheds Sutherland Associate DeAndre Morrow Selected as One of The National Black Lawyers Top 40 Under 40
Posted on
Posted in In the News
WASHINGTON—Eversheds Sutherland is pleased to announce that Associate DeAndre R. Morrow has been selected as one of The National Black Lawyers Top 40 Under 40. He joins an elite group of attorneys from Washington DC and across the country as members of the organization composed of outstanding black attorneys under the age of…