Latest COST Conscious ISSUE 24-08; April 19, 2024 State Corporate Income Tax Filing Methods (Part 1) – In recent years, many states have either changed or considered changing their default corporate tax filing. New Jersey adopted water’s-edge combined reporting in 2019 only to come back in 2023 with a proposal to allow the Director of Tax to “decombine” taxpayers. Maine, New Hampshire, and Vermont have studied the implementation of mandatory worl
Latest Legislative Alert ISSUE 24-19; May 2, 2024 Data Extraction Mitigation Fee Introduced in California and Moving Fast
Latest Practitioner Connection ISSUE 24-09; April 26, 2024 The Advantages of Litigating Tax Disputes – Most often, state and local tax litigation follows the escalation of an administrative controversy from the denial of a protest, refund claim, or other tax agency determination. While there are times when litigation is the only remaining option, the decision whether or not to proceed with litigating a tax case is often a strategic one. Of course, prevail