Potential taxpayer implications of the pending Wayfair ruling
In this edition of Inside Deloitte, Rick Heller, Michael Bryan, David Welliver, and Stephanie Gilfeather consider the US Supreme Court’s recent decision to revisit the Quill physical presence nexus standard in Wayfair.
State conformity to federal provisions: Exploring the variances
Focusing the lens on film credits
Credits & Incentives talk with Deloitte
The June edition, co-authored by Brett Johnston and Bruce Kessler offers a brief summary of film credits in four states with broad-based film incentives programs, focusing on differing eligibility requirements and benefit amounts, credit monetization, and current state oversight.