California legislators released bill language addressing Governor Gavin Newsom’s “May Revise” to the state budget that includes the Governor’s so-called “apportionment fix.” If enacted, Assembly Bill ...

A very interesting and heartening decision was just handed down by the Michigan Court of Appeals in Vectren Infrastructure Services Corp. v. Department of Treasury in connection with a sale of an ...

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in ...

The news that six states will gain seats in the House of Representatives and another seven will lose seats, thanks to new Census numbers, was widely reported. What was missed is that the inclusion of ...

Wolters Kluwer, CCH announced the launch of its new CCH Apportionment Suite, which tax professionals can use to determine apportionment, proper sourcing of items, and final calculation of state ...

OTIS — After almost two years of debate, the Farmington River Regional School may be able to stay intact — if town voters agree to the new formula for funding the two-town district, that is. In two ...