Tax Law

Recent Posts

Bay State Firm's Nexus Gambit Ruled a Sham
Posted on 18 Jun 2013 by Sean Craig

The transfer of Massachusetts employees from an in-state company to its out-of-state parent was disregarded for tax purposes by the Massachusetts Appellate Tax Board ("the Board"). The transfer, which established Massachusetts nexus for the... Read More

Maryland Court Says Unitary Relationship Creates Nexus
Posted on 5 Feb 2013 by Sean Craig

The Maryland Court of Special Appeals held that a company that lacks physical presence in Maryland has sufficient nexus to justify corporate income taxes based on its unitary relationship with an affiliate operating in the state. [ Comptroller of the... Read More

  • Blog Post: Maryland Court Says Unitary Relationship Creates Nexus

    The Maryland Court of Special Appeals held that a company that lacks physical presence in Maryland has sufficient nexus to justify corporate income taxes based on its unitary relationship with an affiliate operating in the state. [ Comptroller of the Treasury v. Gore Enter. Holdings, Inc., 2013 Md. App...
  • Blog Post: Bay State Firm's Nexus Gambit Ruled a Sham

    The transfer of Massachusetts employees from an in-state company to its out-of-state parent was disregarded for tax purposes by the Massachusetts Appellate Tax Board ("the Board"). The transfer, which established Massachusetts nexus for the parent and caused the parent to be included in the...