The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this Bottom Line videocast, Charles Capouet and Chelsea Marmor share 2018 year-end observations, including:

  • the overall results for 2018, including a breakdown of corporate income tax and sales and use tax case results
  • comparative results from 2016-2018

Significant developments in unclaimed property laws have turned settled expectations upside down in a variety of areas. While states continue to press forward on audits, new legislation, new regulation and litigation across the country are shifting the rules in this already uncertain area. Companies under audit face difficult choices ahead, and those not (yet) under

The November 26, 2018, release by the Internal Revenue Service of proposed regulations (REG-106089-18) related to IRC § 163(j) has provided some clarity for federal income taxpayers. But the regulations’ treatment of federal consolidated groups gives rise to complexities and questions as to how the limitation will operate at the state level.
This Bottom Line

The November 26, 2018, release by the Internal Revenue Service of proposed regulations (REG-106089-18) related to IRC § 163(j) has provided some clarity for federal income taxpayers. But the regulations’ treatment of federal consolidated groups gives rise to complexities and questions as to how the limitation will operate at the state level. In this Bottom

The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this Bottom Line videocast, Eversheds Sutherland attorneys Charles C. Capouet and Justin B. Stone discuss the results from the first two quarters of 2018, including:

  • how taxpayers have fared in litigation in the first two quarters of

Consumption-based taxes are spreading worldwide, and multinational businesses need to be aware of the global indirect tax landscape. Governments are looking for ways to react to and manage the disruptive effect of new and emerging business models, and they are using technology to collect, analyze and share taxpayer data.

In the new Bottom Line videocast