Tax Law

Recent Posts

Vexing Apportionment Challenges Stymie Flummoxed Tax Departments
Posted on 12 Aug 2014 by Peter Miller

The murky waters of state taxation, now characterized by single-sales-factor apportionment and economic nexus trends, continue to plague corner office decision-makers and the practitioners who counsel them. [See "Experts: Economic Nexus and Single... Read More

No Economic Nexus for ConAgra Intangibles
Posted on 19 Jun 2012 by Asbury Law Firm

The West Virginia Supreme Court of Appeals held that the licensing of intangible trademarks and trade names by ConAgra into West Virginia did not subject ConAgra to corporate income tax. In sustaining the opinion of the state circuit court, which overturned... Read More

No Economic Nexus for ConAgra Intangibles
Posted on 19 Jun 2012 by Asbury Law Firm

The West Virginia Supreme Court of Appeals held that the licensing of intangible trademarks and trade names by ConAgra into West Virginia did not subject ConAgra to corporate income tax. In sustaining the opinion of the state circuit court, which overturned... Read More

BATSA Revisited
Posted on 27 Apr 2011 by Susan Hughes

In the fast paced business environment where transactions are conducted actually and virtually in multiple jurisdictions, taxpayers are often in a quandary when attempting to determine the extent to which their transactions have subjected them to taxes... Read More

Recent Virginia Ruling Stands Up Against Wave of Geoffrey Decisions
Posted on 31 Jan 2011 by Sean Craig

In Virginia Ruling Request 10-279 ( 2010 Va. Tax LEXIS 227 (Va. Tax December 22, 2010) ) ("Ruling"), the Virginia Department of Taxation ("Department") was presented the question of whether the use of a company's intangibles within... Read More