Direct Marketing v. Brohl—son of Quill?
In this edition of Inside Deloitte, the authors contend that the long road traveled by Direct Marketing Association v. Brohl—from the Tenth Circuit to the US Supreme Court—has created two approaches for states seeking to challenge the Quill Bellas Hess sales and use tax physical presence standard.
Proposed Sec. 385 regulations update: Is a MTC model rule on the horizon?
California FTB amends market sourcing regulation for sales of intangible property and marketable securities
Multistate Tax alert | October 19, 2016
This tax alert summarizes the changes to Regulation 25136-2 and provides taxpayer considerations. The changes generally apply to taxable years beginning on or after January 1, 2015.
Life at Deloitte
Foreign companies and state income tax nexus
In this edition of Inside Deloitte, the authors consider the various income tax nexus theories that state tax agencies may apply to companies located outside the United States, as well as other approaches that states may use to tax the income of a foreign company.