This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both ...

Alternative apportionment provides state tax authorities and taxpayers the ability to obtain ad hoc relief if the standard apportionment formula fails to fairly reflect the extent of the taxpayer’s ...

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For this week’s Friday Focus, we feature a Q&A on tax changes coming starting July 1 because of the new state budget. We spoke with Andrew Ebneter, CPA, Tax & Business Services Partner, State & Local ...