2) The Virginia Department of Taxation also ruled in 2016 that an out-of-state corporation's purchase of cloud computing services for resale would not, in and of itself, create nexus, but noted that the corporation's relationship with a Virginia software developer could create nexus and reminded the corporation to examine its apportionment
On April 18, 2017, the Connecticut Department of Revenue Service (DRS) issued Special Notice 2017(1), which provides guidance on the recent apportionment
changes applicable to corporate and individual taxpayers.
He said this while addressing the Plenary Workshop on Water Apportionment
Accord-1991, a press release said.
The biggest trend for 2017 is likely apportionment
and approaches to it, according to Eckstein.
Tenders are invited for potential qualified consultancy agency for source apportionment
In one of the few major equitable apportionment
cases in the east, (11) Florida has asked the Court to equitably apportion--that is, fairly divide among the affected states--water flows from the ACF River Basin, flows that Florida claims are being impeded by water use in Georgia.
factor, then it will be fully included in the water's-edge combined report.
And regarding land apportionment
, the Authority discussed the views of the relevant governmental entities regarding the bill of land apportionment
law's executive code issued as per Edict 56/2009, including key proposed amendments for allocation of routes, parking lots for public transportation buses and studying the environmental impacts within urban apportionment
com)-- The Knowledge Group/The Knowledge Congress Live Webcast Series, the leading producer of regulatory focused webcasts, has announced today that Erica Horn, Counsel to the Firm, Stoll Keenon Ogden PLLC will speak at the Knowledge Congress' webcast entitled: “What is Fair Apportionment
and How Do I Get It?
That language suggests that OECD intends to push global formula apportionment
, which means that governments would have the power to reallocate corporate income regardless of where it actually is earned.
Replace the equally weighted apportionment
formula with a double-weighted sales-factor formula.
an extensive jurisprudence on apportionment
law, Garretson was decided
details of the Compact's apportionment
scheme, suffice it to say
The changing state tax landscape, however, may force franchisors to deal with complex income tax apportionment
and allocation provisions in multiple jurisdictions.