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

Massachusetts Delays FAS 109 Relief to Corporate Taxpayers - Again
Posted on 7 Aug 2012 by Sean Craig

In 2008, Massachusetts enacted combined reporting for corporate income taxes. As tax practitioners are well aware, there are serious financial consequences to such changes, which go beyond the mere composition of the entities in the combined report. One... Read More

Food Lion Loses Forced Combination Fight, Gains Penalties in NC Court of Appeals
Posted on 24 Aug 2012 by Asbury Law Firm

Delhaize v. Lay has been a closely followed case on the North Carolina "forced combination" question. Interest waned a bit when the North Carolina Court of Appeals decided against Wal-Mart on the same issue in Wal-Mart Stores East v. Hinton... Read More

Food Lion Loses Forced Combination Fight, Gains Penalties in NC Court of Appeals
Posted on 24 Aug 2012 by Asbury Law Firm

Delhaize v. Lay has been a closely followed case on the North Carolina "forced combination" question. Interest waned a bit when the North Carolina Court of Appeals decided against Wal-Mart on the same issue in Wal-Mart Stores East v. Hinton... Read More

Massachusetts Delays FAS 109 Relief to Corporate Taxpayers - Again
Posted on 7 Aug 2012 by Sean Craig

In 2008, Massachusetts enacted combined reporting for corporate income taxes. As tax practitioners are well aware, there are serious financial consequences to such changes, which go beyond the mere composition of the entities in the combined report. One... Read More