A member of Sutherland's 25-lawyer State and Local Tax Team, Jeff Friedman's legal counsel is bolstered by more than a decade of experience in the state tax field, including work with Sutherland, KPMG, the U.S. Department of Treasury and the Council On State Taxation. His comprehensive practice includes state and local tax planning and controversy including income, franchise, sales and use, unclaimed property and property tax matters. Prior to joining Sutherland, Jeff was a partner in KPMG's Washington National Tax Practice, where he worked with some of KPMG's largest clients and was reviewing partner on state income tax planning and controversy matters. Before joining KPMG, Jeff served as an Attorney-Advisor in the U.S. Department of the Treasury's Office of Tax Policy, where he assisted with the development of the U.S. government's position on domestic and international electronic commerce tax issues. Earlier in his career, Jeff served as Vice President and Counsel of the Committee (now Council) On State Taxation (COST), where he represented large U.S. corporations on state taxation matters. Jeff's work for COST included the filing of amicus briefs with the U.S. Supreme Court and state legislatures. Jeff is a regular contributor to "A Pinch of SALT," a monthly column appearing in State Tax Notes, a trade publication of Tax Analysts. Representative Experience Jeff's extensive representative experience includes: · Representing a Fortune 50 technology corporation in multistate income tax audit defense, including business and nonbusiness income issues. · Serving as national multistate tax counsel to a leading cable television provider including assisting in resolving numerous multistate tax audits spanning business and nonbusiness issues, and serving as national counsel before the Multistate Tax Commission (MTC) on various state income tax matters. · Assisting a Fortune 100 telecommunications company in coordinating its national controversy and litigation regarding challenges to state tax allocation positions associated with certain business transactions. · Developing and implementing a multistate tax strategy to address intercompany debt and other issues impacting state income tax apportionment for a multi-billion dollar corporation. · Providing a broad range of state tax consulting and audit defense for a leading global technology services provider. · Engaging in state tax policy advocacy efforts, including for national and state legislative initiatives, on behalf of various retail clients. · Successfully intervening on behalf of the state of Florida in a case involving the constitutionality of a tax on satellite television. · Testifying before the U.S. State Finance Committee on state tax matters. · Representing the United States at the Organization for Economic Cooperation and Development. Professional Honors and Awards · Recognized by The Legal 500 United States in the area of tax controversy (2011) · Recognized among State Tax Notes's "People to Watch," individuals who have already played an important role but will likely dominate the field in the next 10 years. Jeff was described as having extensive experience "in many areas, including corporate, sales, franchise, and even unclaimed property." (January 2010) · Selected for inclusion in the PLC Which Lawyer? Yearbook in the area of tax (2008) Professional and Community Involvement · Adjunct Professor, Georgetown University Law Center's State and Local Tax course offered as part of its LL.M. program · Faculty Member, Council On State Taxation Income Tax School and the Tax Executives Institute's State and Local Tax School Recent Publications and Speaking Engagements · Co-author, "Friends With Benefits Received? A Comparison of Market Sourcing Rules," State Tax Notes (December 5, 2011) · Co-author, "D.C.'s Attempt to Force Remote Sellers To Collect Sales Tax," State Tax Notes (July 11, 2011) · Co-author, "Waive or Walk: Considerations for Extending the Statute of Limitations," A Pinch of SALT, State Tax Notes (November 1, 2010) · Co-author, "Applying P.L. 86-272 In a Modern Economy," A Pinch of SALT, State Tax Notes (July 5, 2010) · Co-author, "State Tax Issues Resulting From IRS Announcement 2010-9," A Pinch of SALT, State Tax Notes (May 3, 2010) · Co-author, "State RAR Reporting-Simplifying Unnecessary Complexities," A Pinch of SALT, State Tax Notes (March 1, 2010) · Co-author, "Employment Tax Withholding Compliance: Sorting Through a Patchwork of Laws," Partnering Perspectives (Winter/Spring 2010) · Co-author, "The U.S. Supreme Court Should Accept a Nexus Case," A Pinch of SALT, State Tax Notes (July 9, 2009) · Author, "The Redemption of Equitable Apportionment," The Tax Executive (September-October 2006) · Co-author, "Check Your California Receipts: California Supreme Court Should Provide Appropriate Standards For Equitable Apportionment," Tax Analysts (September 5, 2005) · Co-author, "Filling State Coffers," Legal Times (October 25, 2004) · Speaker, "Hey You! Get Off My Cloud!," TEI: 62nd Midyear Conference (March 25-28, 2012) · Speaker, "State Tax Litigation Update" and "Defending Against or Applying Alternative Apportionment," TEI Florida Chapter State and Local Tax Session (February 28, 2012) · Speaker, "Mergers and Acquisitions," NYU Institute on State and Local Taxation (December 12-13, 2011) · Speaker, TEI Virginia Chapter SALT Seminar (November 17, 2011) · Speaker, "Settled Expectations: Best Practices to Negotiate and Memorialize State Tax Settlements," TEI Philadelphia Chapter Meeting (November 9, 2011) · Speaker, "State and Local Taxation - Recent Developments," Tulane 60th Annual Tax Institute (October 26-28, 2011) · Speaker, "A Day in "Court": Navigating the State and Local Appeal Process," IPT Seattle (October 6, 2011) · Speaker, "Top Ten Guidelines for Negotiating a Good State Tax Settlement," "State Tax Consequences of Federal Uncertain Tax Positions," California Screamin': A Review of Recent Changes to California Sales and Income Taxes," TEI Seattle Chapter Meeting (September 26, 2011) · Speaker, "Latest and Greatest in State Tax," "E-Commerce and Cyberspace State Tax Issues," "Ask the Experts Panel," COST Pacific Northwest Regional Meeting (September 22, 2011) · Speaker, "State Tax Policy Update: 2011 and Beyond, including the Best and Worst of Property Tax Administration: Scorecard on State Property Tax Administrative Practices," COST North Atlantic Regional State Tax Seminar (August 11, 2011) · Speaker, "Use Tax Collection Issues and Developments," MTC 44th Annual Conference (July 24-28, 2011) · Speaker, "Retroactive Tax Legislation," IPT Annual Conference (June 26-29, 2011) · Speaker, "State Tax Roundtable - Planning and Techniques," TEI Region VII (June 22-25, 2011) · Speaker, "How the Interstate Tax System Works" and "Jurisdiction and Nexus," Interstate Tax Corporation Interstate Tax Planning Seminar (June 20-22, 2011) · Speaker, "Cloud Computing - Focus on the Legal and Policy Issues," Federation of Tax Administrators Annual Meeting (June 12-15, 2011) · Speaker, "Top 11 State Income Tax Cases and Issues to Watch in 2011," COST 2011 Spring Audit Sessions/ Income Tax Conference (May 22-25, 2011) · Speaker, "Top 11 State Income Tax Cases and Issues to Watch in 2011," TEI Denver Chapter Meeting (May 18, 2011) · Speaker, Manufacturers Alliance MAPI Tax Council II Meeting (May 5, 2011) · Speaker, "Waive or Walk: Considerations for Extending the Statute of Limitations," TEI Midyear Conference (April 3-6, 2011) · Speaker, Webinar: Codified Economic Substance Doctrine: You'll Know It When You See it? A Guide to Navigating The New Economic Substance World (March 30, 2011) · Speaker, "Litigation/Legislation Update," "Intercompany Accounting Issues," "Sales Tax Developments," "Economic Substance and Reportable Transactions," and "Reserves - Release or Forever?" TEI Seattle Chapter State and Local Tax Update (February 9, 2011) · Speaker, "Pending State Tax Legislation," National Multistate Tax Symposium-Multistate Tax: Navigating an Economy in Transition (February 2-4, 2011) · Speaker, "Attributional Nexus Developments for State Income, Sales/Use and Gross Receipts Taxes-Reconciling Bellas Hess and Quill with Scripto and Tyler Pipe," Council on State Taxation (COST) 41st Annual Meeting (October 19-22, 2010) · Speaker, "Multistate Tax Update: Digital and Other Difficult Tax Issues," Institute for Professionals in Taxation (IPT) Wisconsin One-Day Tax Seminar (September 23, 2010) · Speaker, "Significant Decisions Impacting Our Industry," Broadband Tax Institute 2010 Annual Conference (September 19-22, 2010) · Speaker, "State Tax Roundtable-Planning and Techniques," TEI Region VII Conference (July 22-25, 2010) · Speaker, "How the Interstate Tax System Works/Jurisdiction and Nexus and the Unitary Concept," Interstate Tax Corporation's Interstate Tax Planning Conference (June 21, 2010) · Speaker, "Discussion of Latest & Greatest State Tax Litigation," Council on State Taxation (COST) Pacific Northwest Regional State Tax Seminar (June 17, 2010) · Speaker, "Digital Age SALT Issues-Applying Old Rules to New Technology," COST Pacific Northwest Regional State Tax Seminar (June 17, 2010) · Speaker, "Evolving Combined Reporting Issues," COST Pacific Northwest Regional State Tax Seminar (June 17, 2010) · Speaker, STARTUP Spring 2010 State Tax Roundtable for Utilities and Power (April 28, 2010) · Speaker, "Determining the Corporate Income Tax Base," Council on State Taxation (COST) Intermediate /Advanced State Income Tax School (April 25-29, 2010) · Speaker, "State Taxation" and "International Operations Trends and Dangers," The Tax Council 2010 Annual Spring Conference (March 27, 2010) · Speaker, "Combined Reporting," Tax Executives Institute (TEI) NY Chapter Meeting - State Taxation update (February 24, 2010) · Speaker, "Pending State Tax Legislation," The National Multistate Tax Symposium Multistate Tax Planning After the Storm (February 5, 2010) · Speaker, "State and Local Tax Developments - The Dangers of Unreliable Intercompany Accounting in Separate Company States and Other Issues," Tax Executives Institute (TEI) Webinar Learning Network(January 12, 2010) · Speaker, "State-Tax Planning - Even More Important Now," COST Mid-Atlantic Regional Tax Seminar (December 21, 2009) · Speaker, "State-Tax Planning - Ouch & Likely Getting More Painful," COST Mid-Atlantic Regional Tax Seminar (December 21, 2009) · Speaker, "Penalties - How to Avoid Them, How to Contest Them," NYU 28th Institute on State and Local Tax (December 15, 2009) · Speaker, "National Developments and Trends in State Taxes - Point/Counterpoint Discussion," Maryland Institute for Continuing Professional Education of Lawyers (MICPEL) and Maryland Association of CPAs (MACPA) Advanced Tax Institute (November 5, 2009) · Speaker, "State Tax Issues for Distressed Companies," TEI 64th Annual Conference (October 27, 2009) · Speaker, "Significant Decisions Impacting Our Industry," The Broadband Tax Institute (BTI) Annual Conference (October 19, 2009) · Speaker, "Wisconsin Combined Reporting: Background and Discussion Regarding Taxpayer Issues," COST Mid-West Regional State Tax Seminar (October 1, 2009) · Speaker, "State Tax Roundtable - State Tax Planning and Developments," TEI Region VII Meeting (June 9, 2009) · Speaker, "State and Local Tax Planning and Unplanning," TEI 58th Midyear Conference (March 30, 2009) · Speaker, "State Attacks on Inter-Company Transactions," TCPI Conference (February 25, 2009) · Speaker, "Looking Forward-Sales Tax Impact of Federal Legislation," The 2009 National Multistate Tax Symposium (February 4, 2009) · Speaker, Tax Executives Institute Houston Chapter (February 2, 2009) · Speaker, "Penalties-Automatic? Amnesty? Heavy Handed?" New York University Conference 27th Institute on State and Local Taxation (December 16, 2008) · Speaker, "Significant Federal & State Decisions That Impact Telecommunication," Broadband Tax Insititute (October 20, 2008) · Speaker, "Ethical & Practical Considerations in Accounting for Income Taxes," 15th Annual Paul J. Hartman SALT Forum (October 28, 2008) News State Tax Notes Recognizes Jeffrey Friedman, Stephen Kranz as "Best of 2011"
December 5, 2011 A Pinch of SALT: Friends With Benefits Received? A Comparison of Market Sourcing Rules
December 5, 2011 Sutherland Makes Mark in The Legal 500 for 2011
December 1, 2011 Sutherland SALT practice noted in Tax Analysts column: "Not Getting Enough Respect: State and Local Tax in Law Schools"
October 24, 2011 State Tax Notes Celebrates 20 Years
October 4, 2011 Sutherland Successfully Argues that County Imposition is a Penalty, Not a Tax
August 3, 2011 Codification of Economic Substance Doctrine in Federal Law Raises Questions About Potential Impact on State, Taxpayers
July 8, 2010 Using Market-Based Sourcing For Service Receipts: The Difficulties
May 3, 2010 "Who Are the Most Influential People in State Tax?"
May 6, 2008 Reprinted with permission Tax Analysts "Houghton, Friedman Offer Views on Multistate Tax Arena"
October 4, 2004 State Tax Notes Legal Alerts Legal Alert: U.S. Court of Appeals Holds New Jersey's Retroactive Escheatment of Gift Card Abandoned Funds Unconstitutional and its Priority Rules Preempted by Federal Law
January 18, 2012 Legal Alert: Be Ready to Pounce on a Texas Margins Tax Challenge
August 26, 2011 Legal Alert: The Top 10 Ways Unclaimed Property Audits Differ From Insurance Market Conduct Exams
August 18, 2011 Legal Alert: Tax Injunction Act Does Not Bar a Levy Imposed on a Single Entity
August 9, 2011 Legal Alert: New Jersey Supreme Court Holds Throwout Rule Is Facially Constitutional, But Unconstitutionally Applied
August 8, 2011 Legal Alert: Applying Costs of Performance to Apportion Service Income: Massachusetts and Oregon Courts Reach Differing Conclusions
July 8, 2011 Legal Alert: Unpaid Insurance Benefits Issues Continue to Intensify
May 11, 2011 Legal Alert: No Sale! MTC Proposes to Limit Receipts Included in the Sales Factor
May 5, 2011 Legal Alert: Supreme Court Holds That the Federal Arbitration Act Preempts State Law Limitations on Arbitration Agreements
April 28, 2011 Legal Alert: BATSA Up: Congress Once Again Considers Nexus Legislation
April 22, 2011 Legal Alert: Shades of Gray: District of Columbia Combined Reporting Unveiled
April 14, 2011 Legal Alert: The Multistate Tax Commission Takes Action on Proposal to Tax Pass-Through Entities Owned by Affiliates Not Subject to Corporate Income Tax
March 11, 2011 Legal Alert: The Multistate Tax Commission Considers Changes to Its Model Financial Institution Apportionment Rule
March 3, 2011 Legal Alert: Love is in the Air in New Jersey...at least for the Retailers
February 10, 2011 Legal Alert: Drama in New Jersey: Retailers Breathe a Temporary(?) Sigh of Relief
February 1, 2011 Legal Alert: Federal Court Grants Preliminary Injunction Against Colorado's Reporting Regime
January 27, 2011 Legal Alert: North Carolina Court Strikes Down 25% Penalty for Failure to File Combined Return
January 24, 2011 Legal Alert: California's Proposed Budget Includes Significant Tax Changes
January 21, 2011 Legal Alert: Georgia Special Council on Tax Reform and Fairness Releases Report: Proposes Broader Consumption Taxes and the Elimination of Tax Credits in Lieu of Lower Income Tax Rates
January 10, 2011 Legal Alert: Sandy Springs Restructures Its Business and Occupation Tax
December 22, 2010 Legal Alert: Maryland Tax Court Conflates Tax Principles; Rules Holding Companies Taxable
November 15, 2010 Legal Alert: Litigation Challenging New York's Controversial Nexus Statute Continues
November 8, 2010 Legal Alert: North Carolina's Audit Practice Violates the First Amendment
October 27, 2010 Legal Alert: Taxpayer's Addback Exception Upheld
September 13, 2010 Legal Alert: New Jersey Extends Time for Unclaimed Property Data Collection
August 31, 2010 Legal Alert: DC Launches Tax Amnesty Program Today
August 2, 2010 Legal Alert: New York and New Jersey Propose Significant Unclaimed Property Amendments
July 7, 2010 Legal Alert: Federal Framework for Digital Taxation Introduced - Don't (Unfairly) Tax My Download
July 1, 2010 Legal Alert: ACLU Sues North Carolina Over Its Sales/Use Tax Audit Practice
June 28, 2010 Legal Alert: U.S. Supreme Court Raises the Bar For State Tax Cases in Federal Court
June 4, 2010 Legal Alert: House Judiciary Committee Holds Hearing on State Taxation and the Role of Congress in Developing Apportionment Standards
May 7, 2010 Legal Alert: Alabama's Pulp Fiction: Paper Company's Sale of Paper Assets Constituted Non-Business Income
March 4, 2010 Legal Alert: Tennessee Add-Back Assessments - Taxpayers May Need to Act Soon to Preserve Appeal Rights
January 19, 2010 Legal Alert: Chaos: The District of Columbia Enacts Combined Reporting and "Fixes" Expense Disallowance Provisions
September 15, 2009 Legal Alert: Application for North Carolina's Resolution Initiative Ends Tomorrow
September 14, 2009 Legal Alert: What Is DISA All About? California Extends Time to Report DISA Balances
July 21, 2009 Legal Alert: Georgia Adopts Sales Tax Refund and Preparer Penalties and Freezes Property Tax Assessments
May 13, 2009 Legal Alert: NCCUSL UDITPA Project Still On Hold
March 30, 2009 Legal Alert: Polar Tankers Oral Argument Forthcoming and California Dividends Received Deduction Denied
March 25, 2009 Legal Alert: Illinois Supreme Court Ruling Raises Questions Regarding Sourcing Regulations and Sales Tax Rules
February 27, 2009 Legal Alert: California Restructures Its Corporate Income Tax
February 24, 2008 Legal Alert: Adding Insult to Injury: California Delays Tax Refunds, Taxpayers Accelerate Tax Payments
January 20, 2009 Legal Alert: New York Governor's 2009-2010 Budget Bill: Desperate Times Call for Desperate Measures
December 22, 2008 Legal Alert: Don't Tax You, Don't Tax Me, Tax Anything Delivered Electronically
December 19, 2008 Legal Alert: California FTB Comments on New 20% Underreporting Penalty
December 9, 2008 Legal Alert: MTC Committee Fall Meetings Update: UDITPA (Again), Dissecting Section 18, and Inviting Localities to the MTC Fold
November 24, 2008 Legal Alert: Maryland Extends Corporate Information Reporting Requirement Due Date and Softens Penalty Provisions
October 15, 2008 Legal Alert: California Enacts a New Round of Onerous Penalties
September 29, 2008 Legal Alert: Maryland Combined Reporting Requirements - New Regulations and Substantial Penalties
September 15, 2008 Legal Alert: Massachusetts Enacts Expansive Combined Reporting Legislation
July 16, 2008 Legal Alert: Big Hat, No Cattle: NCCUSL's First Meeting to Consider Revisions to UDITPA
June 2, 2008 Legal Alert: U.S. Supreme Court Reverses and Remands Davis Case
May 21, 2008 Legal Alert: MTC Executive Committee Meeting - One Short Day, One Tall Agenda
May 14, 2008 Legal Alert: New York Corporate Tax Increases And Massachusetts Legislative Update
April 11, 2008 Legal Alert: Maryland Computer Services Tax ... Dead Massachusetts (Unitary), New York (Nexus) ... Alive and Kicking
April 7, 2008 Legal Alert: Maryland Corporate Reporting Requirements Mitigated
March 26, 2008 Legal Alert: California Legislation Introduced That Would Impose a New Tax on Digital Property
February 18, 2008 Legal Alert: Alabama Court Holds Taxpayer Cannot Claim Expense Disallowance Unreasonable Exception
February 13, 2008 Legal Alert: The Business Council of New York State Elicits Explanations on Important Business Tax Proposals in the Governor's Budget from New Commissioner
February 7, 2008 Legal Alert: United States Supreme Court Dissects Dys-Functional Apportionment in MeadWestvaco Corp. v. Illinois Department of Revenue
January 17, 2008 Legal Alert: California Franchise Tax Board's New Year's Resolution - Revisit (Revise? Expand?) Special Industry and Sales Factor Apportionment Regulations
January 10, 2008 Legal Alert: MTC Executive Committee - Part I NCCUSL's Review of UDITPA and the MTC's Anticipated Role
January 8, 2008 Legal Alert: MTC Executive Committee Meetings - Part 2 NCCUSL's Review of UDITPA, Uniformity Projects and "Who's the Man?"
January 8, 2008 Legal Alert: SSTP Adopts Controversial Origin Sourcing Regime
December 13, 2007 Legal Alert: Maryland Enacts Unprecedented Corporate Tax Reporting Requirements and Broad Tax Increases
November 20, 2007 Legal Alert: United States Supreme Court Grants Certiorari in MeadWestvaco Corp. v. Illinois Department of Revenue
September 26, 2007 Legal Alert: The Multistate Tax Commission's 40th Annual Meeting Highlights The MTC's Continuing Focus on Apportionment
August 6, 2007 Legislative Update: Sweeping Tax Law Changes in Several States
July 2, 2007 Legal Alert: United States Supreme Court Denies Review in Lanco and MBNA
June 18, 2007 Legal Alert: Illinois General Assembly Passes Legislation Adopting Market-Based Sourcing
June 1, 2007 Legal Alert: U.S. Supreme Court Grants Cert. in Davis Case
May 21, 2007 Legal Alert: Multistate Tax Commission Executive Committee Debates UDITPA Amendments, Information Sharing
May 16, 2007 Legal Alert: Summary of the MTC March 2007 Winter Program Committee Meetings
March 28, 2007 Legal Alert: NCCUSL Forms Study Committee to Revise UDITPA
February 8, 2007 Legal Alert: Wisconsin Court Rules Modified Software is Not Taxable; Alabama Circuit Court Construes Unreasonableness Exception to "Add-Back" Statute
January 29, 2007 Legal Alert: Summary of the MTC January 2007 Executive Meeting
January 10, 2007 Legal Alert: SST Governing Board Adopts Sourcing Rules, Repeals Multiple Points of Use Provision
December 15, 2006 Legal Alert: West Virginia Supreme Court Rejects Physical Presence, Applies "Significant Economic Presence" Nexus Standard in MBNA America Bank
November 22, 2006 Legal Alert: Summary of MTC's November 2006 Uniformity Committee's Income and Franchise Tax Uniformity Subcommittee Meeting
November 20, 2006 Legal Alert: New Jersey Supreme Court Rejects Physical Presence Nexus Standard in Lanco Inc. v. Director, Div. of Taxation
October 12, 2006 Legal Alert: Streamlined Sales Tax Governing Board Adopts Limited Purchaser Hold Harmless Provision
September 12, 2006 Legal Alert: California Supreme Court Churns Out: Interpretation of "Gross Receipts," a New Equitable Apportionment Standard, Availability of Credits to Unitary Group
August 18, 2006 Legal Alert: Missouri Supreme Court Invalidates Municipal Business License Tax Reform Legislation
August 15, 2006 Legal Alert: FCC Imposes Additional USF Contribution Obligations on Interconnected VoIP Providers, Increases Wireless Safe Harbor
July 7, 2006 Legal Alert: New Jersey Considering Sales Taxation of Digital Goods and Services
June 29, 2006 Legal Alert: Potential Georgia Tax Changes: Georgia's Tax Reform Committee Holds Initial Meeting
June 21, 2006 Legal Alert: Texas Governor Signs New Margin Tax, Constitutionality is Called Into Question
May 19, 2006 Legal Alert: California Clarifies Costs of Performance Analysis
May 18, 2006 Legal Alert: U.S. Supreme Court Vacates and Dismisses Sixth Circuit's Cuno Decision
May 15, 2006 Legal Alert: Texas Poised to Replace Corporate Franchise Tax with New Margin Tax
May 9, 2006 Legal Alert: Streamlined Sales Tax Governing Board Rejects Intrastate Origin Sourcing, Discusses Digital Goods
April 24, 2006 Legal Alert: Supreme Court Hears Oral Arguments on Standing and Constitutionality of Ohio Investment Tax Credit in Cuno
3/2/2006 Legal Alert: Federal Streamlined Sales Tax Legislation Introduced in Senate
December 22, 2005 Legal Alert: New Massachusetts Law Expands Sales Tax to Electronically Delivered Software and Requires the Disclosure of Inconsistent Filing Positions
December 12, 2005 Legal Alert: MTC UNIFORMITY COMMITTEE MEETINGS: Proposals To Undermine Costs of Performance Sourcing Considered
November 22, 2005 Legal Alert: States and Business Community Split Over Interpretations of the Streamlined Sales and Use Tax Agreement
November 10, 2005 Legal Alert: Streamlined Sales and Use Tax Agreement's Governing Board Confronts Practical Problems of Implementation
October 4, 2005 Legal Alert: Supreme Court Action in Cuno Case
September 27, 2005 Legal Alert: New Jersey Superior Court Reverses The Taxpayer-Favorable Tax Court Decision in Lanco Inc. v. Director, Div. of Taxation
August 25, 2005 Legal Alert: Texas Franchise Tax Throwback Apportionment Provision Violates the Commerce Clause of the United States Constitution
August 3, 2005 Legal Alert: Streamlined Sales & Use Tax Agreement Becomes Effective October 1, 2005
July 6, 2005 Legal Alert: Ohio Enacts Substantial Tax Changes
June 30, 2005 Legal Alert: SSTP Project Update
April 19, 2005 Legal Alert: Summary of MTC's 2005 Winter Meeting
March 22, 2005 Legal Alert: Streamlined Sales Tax Project Resolves Important Issues
March 10, 2005 Legal Alert: Recent Developments: State Taxation of Telecommunications Services
February 22, 2005 Legal Alert: Summary of the Multistate Tax Commission's 2004 Fall Meeting
November 10, 2004 Publications November 2011 SALT Shaker Newsletter
November 2011 A Pinch of SALT: Friends With Benefits Received? A Comparison of Market Sourcing Rules
December 5, 2011 Reprinted with permission from State Tax Notes September 2011 SALT Shaker Newsletter
September 2011 September 2011 Golden State Edition SALT Shaker Newsletter
September 2011 August 2011 SALT Shaker Newsletter
August 2011 A Pinch of SALT: D.C.'s Attempt to Force Remote Sellers to Collect Sales Tax
July 11, 2011 Republished with permission State Tax Notes June/July 2011 SALT Shaker Newsletter
June/July 2011 May 2011 SALT Shaker Newsletter
May 2011 April 2011 SALT Shaker Newsletter
April 2011 March 2011 SALT Shaker
March 2011 February 2011 SALT Shaker Newsletter
February 2011 January 2011 SALT Shaker Newsletter
January 2011 December 2010 SALT Shaker Newsletter
December 2010 November 2010 SALT Shaker Newsletter
November 2010 A Pinch of SALT: Waive or Walk: Considerations for Extending the Statute of Limitations
November 1, 2010 Reprinted with permission State Tax Notes October 2010 SALT Shaker Newsletter
October 2010 September 2010 SALT Shaker Newsletter
September 2010 August 2010 SALT Shaker Newsletter
August 2010 July 2010 SALT Shaker Newsletter
July 2010 A Pinch of SALT: Applying P.L. 86-272 In a Modern Economy
July 5, 2010 Reprinted with permission State Tax Notes June SALT Shaker Newsletter
June 2010 May SALT Shaker Newsletter
May 2010 A Pinch of SALT: State Tax Issues Resulting From IRS Announcement 2010-9
May 3, 2010 Reprinted with permission State Tax Notes April SALT Shaker Newsletter
April 2010 Employment Tax Withholding Compliance: Sorting Through a Patchwork of Laws
Winter/Spring 2010 Partnering Perspectives A Pinch of SALT: State RAR Reporting - Simplifying Unnecessary Complexities
March 1, 2010 Reprinted with permission State Tax Notes March SALT Shaker Newsletter
March 2010 February SALT Shaker Newsletter
February 2010 January SALT Shaker Newsletter
January 2010 A Pinch of SALT: The U.S. Supreme Court Should Accept a Nexus Case
July 9, 2009 Reprinted with permission State Tax Notes A Pinch of SALT: The Loophole of Labeling a Tax Provision a Loophole
September 1, 2008 Reprinted with permission State Tax Notes Who Are the Most Influential People in State Tax?
May 6, 2008 Reprinted with permission Tax Analysts The Redemption of Equitable Apportionment
September - October 2006 Reprinted with permission, The Tax Executive Check Your California Receipts: California Supreme Court Should Provide Appropriate Standards For Equitable Apportionment
September 5, 2005 Reprinted with permission, Tax Analysts Filling State Coffers
October 25, 2004 Posted with permission from Legal Times Events Tax Executives Institute: 62nd Midyear Conference
March 25-28, 2012 TEI Florida Chapter - State & Local Tax Session
February 28, 2012 30th New York University Institute on State and Local Taxation
December 12-13, 2011 TEI Virginia Chapter - SALT Seminar
November 17, 2011 60th Annual Tulane Tax Institute
October 26-28, 2011 Sutherland SALT Financial Services Roundtable
October 5, 2011 TEI Seattle Chapter SALT Meeting
September 26, 2011 COST North Atlantic Regional State Tax Seminar
August 11, 2011 Multistate Tax Commission's 44th Annual Conference
July 24-28, 2011 IPT 35th Annual Conference
June 26-29, 2011 TEI Region VII Conference
June 22-26, 2011 Interstate Tax Planning
June 20-22, 2011 2011 FTA Annual Meeting
June 12-15, 2011 COST 2011 Spring Audit Session and Income Tax Conference
May 22-25, 2011 TEI Denver Chapter Meeting
May 18, 2011 MAPI Tax Council II Meeting
May 5, 2011 61st TEI Midyear Conference
April 4-6, 2011 Codified Economic Substance Doctrine: You'll Know it When You See It? A Guide to Navigating the New Economic Substance Webinar
March 30, 2011 TEI Seattle Chapter State and Local Tax Update
February 9, 2011 National Multistate Tax Symposium - Multistate Tax: Navigating an Economy of Transition
February 2-4, 2011 New York University's 29th Institute on State and Local Taxation
December 13-14, 2010 Manufacturers Alliance Fall Tax Council Meeting
November 9-10, 2010 Council on State Taxation 41st Annual Meeting
October 19-22, 2010 IPT Wisconsin One-Day Tax Seminar
September 23, 2010 Broadband Tax Institute's 2010 Annual Conference
September 19-22, 2010 TEI 2010 Region VII Conference
July 22-25, 2010 Interstate Tax Corporation's Interstate Tax Planning Conference
June 21, 2010 COST Pacific Northwest Regional State Tax Seminar
June 17, 2010 COST Spring Audit Session/Income Tax Conference
May 16-19, 2010 TEI Seattle Chapter Meeting
May 12, 2010 TEI Nashville Chapter Spring Seminar
April 29, 2010 STARTUP State Tax Roundtable for Utilities & Power
April 27-29, 2010 Tax Council 2010 Annual Spring Tax Conference
March 27, 2010 The National Multistate Tax Symposium: Multistate Tax Planning After the Storm
February 3-5, 2010 New York University School of Continuing and Professional Studies' 28th Institute on State and Local Taxation
December 14-15, 2009 TEI's 64th Annual Conference
October 25-28, 2009 NYU Institute on State and Local Taxation
December 15-16, 2008 COST Southwest/West Regional State Tax Seminar
November 3, 2008 15th Annual Paul J. Hartman State and Local Tax Forum
October 28-30, 2008 COST 39th Annual Meeting
October 22-24, 2008 TEI Region VII 2008 Conference
July 10-13, 2008 TEI's 58th Midyear Conference
April 6-9, 2008 Southwest/West Regional Meeting of the Council on State Taxation (COST)
November 29, 2007 TEI 2007 State and Local Tax Course
August 20-24, 2007 Tax Executives Institute's 43rd Annual Tax Symposium
December 6, 2006 60th Annual TEI Conference
October 23, 2005 COST North Atlantic Regional State Tax Seminar
October 18, 2005 TEI Northeast Wisconsin Chapter
September 27, 2005 Bringing the Cash Home
July 21, 2005 Interstate Tax Planning Seminar
June 20-22, 2005 Institute for Professionals in Taxation 29th Annual Conference
June 19-22, 2005 Federation of Tax Administrators 2005 FTA Annual Meeting
June 12-15, 2005 TEI Education Fund's 2005 State and Local Tax Course
June 6-10, 2005 TEI New Jersey Chapter
May 13, 2005 COST 2005 Income Tax Conference/Audit Session
March 15, 2005 |