• Uniformity of Tax Reporting Across Jurisdictions
  • March 16, 2010 | Author: Michael J. Bowen
  • Law Firm: Akerman Senterfitt - Jacksonville Office
  • Many multi-state businesses are concerned with the perceived ramifications of taking inconsistent tax reporting positions across jurisdictions. These concerns are invariably fueled by state taxing authorities inquiring about tax reporting positions taken in other states before considering the taxpayer’s chosen tax reporting position. However, the recent case of Oracle Corporation v. Oregon Department of Revenue serves as a welcome reminder that there is no per se rule to report uniformly in all states.