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Recent Virginia Ruling Stands Up Against Wave of Geoffrey Decisions

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 Virginia created nexus. The Ruling held that...

BATSA Revisited

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 in any or all of those jurisdictions. And, with...

No Economic Nexus for ConAgra Intangibles

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 the Board of Tax Appeals finding in favor...

Vexing Apportionment Challenges Stymie Flummoxed Tax Departments

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-Sales-Factor Apportionment May Lead to Discrimination...