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Dec 7, 2024 | 
europeanvoices.eu | Maria Todorova
While the term ‘Balkanism’ may be fading from political discourse, its legacy persists in unexpected ways, as poverty and immigration concerns replace older stereotypes about the region. „What country, friends, is this?” asks Viola in Twelfth Night when washed on the shore after the shipwreck.
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Mar 7, 2024 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +6 more
This year’s Georgia’s legislative session is quickly progressing, with some major tax legislation moving towards passage. Last Thursday, February 29, 2024 was “Crossover Day”—the 28th legislative day of 40 total legislative days—the day by which all bills must have passed one legislative chamber to cross over for consideration by the other chamber.
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Feb 26, 2024 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +6 more
On February 14, 2024, the California Office of Tax Appeals (OTA) denied the California Franchise Tax Board’s (FTB) request for rehearing in the Appeal of Microsoft Corporation and Subsidiaries (OTA Case No. 21037336). Microsoft is allowed to include 100 percent of its foreign dividend income in its sales factor denominator. This is a huge opportunity for similarly situated California water’s-edge taxpayers.
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Feb 15, 2024 | 
lexblog.com | Maria Todorova |Charles Capouet |John Ormonde
A California appellate court held that Proposition 39, which mandated single-sales factor apportionment, did not violate the single-subject rule. In 2012, California voters enacted Proposition 39, which established a program to promote the creation of clean energy jobs. It funded the program by eliminating the option for taxpayers to apportion its California tax based on a three-factor apportionment formula, requiring instead single-sales factor apportionment.
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Nov 2, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +22 more
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition includes discussions of forced combined reporting and a state False Claims Act, as well as a spotlight on Ohio cases.
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Aug 13, 2023 | 
jacobin.com | Maria Todorova
In Bulgaria, the Permanent Revolution Ended in Disaster After World War I, Bulgaria had one of Europe’s strongest peasant and worker movements. Within a decade, the Bulgarian left was in shambles, crushed between a military coup and a failed revolutionary strategy pushed by the Comintern. Portrait of Alexander Stamboliiski as prime minister of Bulgaria.
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Aug 10, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +20 more
On August 9, 2023, the New York State Department of Taxation and Finance (Department) submitted its draft corporate franchise tax regulations for publication in the State Register – a significant and necessary step in the State Administrative Procedure Act (SAPA) process to formally adopt regulations related to the sweeping reform of the state’s Corporation Franchise Tax that was enacted nearly a decade ago.
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Aug 9, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +19 more
This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition includes discussions of retroactive laws and manufacturer-specific apportionment formulas, as well as a spotlight on digital services cases.
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May 9, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +21 more
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition includes discussions on costs of performance sourcing and credit utilization, as well as a spotlight on sales and use tax cases.
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Feb 15, 2023 | 
lexology.com | Todd Betor |Michele Borens |Jonathan Feldman |Jeffrey Friedman |Ted Friedman |Timothy A. Gustafson | +22 more
This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2022. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition includes discussion of refund claims, the taxability of book-out transactions and a spotlight on digital taxation cases.
