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  • Tax-related Developments in the California False Claims Act

    Tax-related Developments in the California False Claims Act
    2020/09/10

    The SALT Show Episode 94 (Update for Week of September 7, 2020)

    On this week’s episode:

    • Tax-related Developments in the California False Claims Act

    Speakers:

    • William H. Gorrod, Baker Botts Partner
    • Ben Geslison, Baker Botts Senior Associate
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    22 分
  • Property Tax and the Dark Store Theory

    Property Tax and the Dark Store Theory
    2020/07/23

    The SALT Show Episode 93 (Update for Week of July 20, 2020)

    On this week’s episode:

    • Ad valorem tax rates
    • Property valuation
    • Appraisal methods

    Speakers:

    • Ben Geslison, Baker Botts Senior Associate
    • Ali Foyt, Baker Botts Associate
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    20 分
  • Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief

    Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief
    2020/04/21

    The SALT Show Episode 92 (Update for Week of April 20, 2020)

    On this week’s episode:

    • State and local responses to the Coronavirus outbreak
    • Disaster declarations
    • Nexus considerations
    • State conformity to federal relief
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    17 分
  • State Tax Legislative Update

    State Tax Legislative Update
    2020/02/28

    The SALT Show Episode 91 (Update for Week of February 24, 2020)

    On this week’s episode:

    • Digital advertisements in Nebraska
    • Maryland's digital advertising gross revenues and services tax updates
    • South Dakota’s attempt to remove the sales tax exemption for advertising services
    • West Virginia is considering a general data mining services tax
    • Florida is looking to impose a sales tax on car-sharing companies
    • Wayfair impacts in Missouri, Tennessee, Mississippi, and Kansas
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    11 分
  • Keeping Communications with Tax Accountants and Consultants Confidential

    Keeping Communications with Tax Accountants and Consultants Confidential
    2020/02/14

    The SALT Show Episode 90 (Update for Week of February 10, 2020)

    On this week’s episode:

    • CA, Inc. v. Pfeiffer
    • United States v. Kovel, a 1961 case out of the Second Circuit
    • How Kovel arrangements have succeeded and failed in the federal tax context
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    19 分
  • ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)

    ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)
    2019/12/20

    The SALT Show Episode 89 (Update for Week of December 15, 2019)

    On this week’s episode:

    • Overview of recent Texas decisions on treatment of hedging transactions and unitary business income
    • ALJ opines on alternative apportionment and royalty exclusions in New York
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    9 分
  • All the Income Tax Stuff You Missed Over Thanksgiving

    All the Income Tax Stuff You Missed Over Thanksgiving
    2019/12/12

    The SALT Show Episode 88

    (Update for Week of December 8, 2019)

     On this week’s episode:

    • Market-based sourcing and holding company legislation in North Carolina
    • Nextel Part II - Pennsylvania litigation over net loss carryover caps (General Motors)
    • Do you include VAT/GST in your sales factor denominator (California OTA decision)
    • Arizona v. California - Solicitor General tells court to say no thanks
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    9 分
  • MTC Whitepaper: Wayfair Implementation/Marketplace Facilitators

    MTC Whitepaper: Wayfair Implementation/Marketplace Facilitators
    2019/12/05

    The SALT Show Episode 87

    (Update for Week of December 1, 2019)

     On this week’s episode:

    • An overview of the MTC's December 2, 2019 whitepaper on Wayfair implementation and marketplace facilitators.
    • Link to MTC Whitepaper

     
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    10 分