With a groundbreaking shift in taxable nexus through the decision in South Dakota v. Wayfair, Inc., and with federal adjustments continuing to stem from implementation of the Tax Cuts and Jobs Act (TCJA), several states are moving forward with tax rate changes at both the individual and corporate levels. The updates outlined below are generally considered to be just the beginning of state-level shake-ups, as newly prominent issues such as marijuana and sports betting emerge in the business world, forcing states to consider the inevitable tax implications of both.


The Burgeoning Importance of E-Invoicing Although the United States has not yet officially adopted e-invoicing,…
The Presumption of Correctness A common question tax directors ask when considering whether to…
Technical Corrections to the 2021 Final Foreign Tax Credit Regulations As readers are well aware, almost a year ago, on…
TEI Roundtable No. 40 Foreign Tax Credit Regulations For almost four decades, the foreign tax credit regulations have…
Reconnecting at TEI’s Annual Conference I am very excited about TEI’s 77th Annual Conference, as…
Steve Saunders Steve Saunders gained an appreciation of the complexity of tax…