- Trends and Developments in Alternative Apportionment of State Income
- May 31, 2017 | Authors: Nicholas J. Kump; Christopher T. Lutz; Robert P. Merten
- Law Firms: Sutherland Asbill & Brennan LLP - Sacramento Office; Sutherland Asbill & Brennan LLP - Washington Office; Sutherland Asbill & Brennan LLP - Sacramento Office
State Tax Notes
In this edition of A Pinch of SALT, Eversheds Sutherland (US) attorneys Christopher Lutz, Robert Merten and Nicholas Kump report on the latest cases and regulatory efforts regarding alternative apportionment, and discuss the Multistate Tax Commission’s amended model section 18, designed to provide fairness to taxpayers.