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Analysis
The Inside Deloitte archive
A regular column authored by Multistate Tax practitioners
Inside Deloitte is a regular column authored by Multistate Tax practitioners at Deloitte Tax LLP and published in State Tax Notes. Each edition provides analysis on developments involving state tax legislative, judicial, and administrative matters.
2024 articles
- July 2024: State Mergers and Acquisitions, Part 2: Non-Income-Tax Types
- April 2024: State Mergers and Acquisitions, Part 1: Successor Liability
2023 articles
- October 2023: Alternative Apportionment: Essential In Today’s Single-Sales-Factor World
- April 2023: State Corporate Income Tax Due Dates - Disruptions and Realignment
2022 articles
- August 2022: The MTC and P.L. 86-272 Protections in the Internet Age
- January 2022: The New Normal of Remote Work and the Impact on State Filing Obligations
2021 articles
- October 2021: Building on a Solid Foundation
- May 2021: Income Tax Nexus Limitations in a Post-Wayfair World
- April 2021: GILTI high-tax exclusion: Impact on state taxes
2020 articles
- October 2020: The Oregon CAT subtraction: Potential issues and opportunities
- July 2020: 5 practical state tax matters to consider during extraordinary times
2019 articles
- September 2019: Kaestner Family Trust opinion: Grappling with the patchwork of state laws
- June 2019: Constitutional limits on state taxation of trusts
- January 2019: Market sourcing for services: Comparing California and Oregon regs
2018 articles
- April 2018: Potential taxpayer implications of the pending Wayfair ruling
- January 2018: Federal tax reform—Multistate tax considerations and conformity
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