Washington Watch
Supreme Court Rules Maryland Personal Income Tax Unconstitutional in Wynne
On May 18, the U.S. Supreme Court decided Comptroller v. Wynne, holding that Maryland’s personal income tax—which did not offer its residents a full credit for income taxes paid to other states on income they earned in those states—was unconstitutional. The Court’s decision was deeply divided, with a 5-4 majority opinion… Read more »
Why Unclaimed Property Risk Management Is on the Menu in 2022 Every state has adopted an unclaimed property (or escheat) law,…
The Evolving Landscape of Cross-Border Tax Examination Our clients and our practice group members are increasingly occupied…
Obtaining IRS Refunds: Procedures and Strategies Uncertainty in tax law is reaching unprecedented levels. In the…
Much Ado, but Little New: A Guide to Section 951(a) After Build Back Better The definition of “pro rata share” in Section 951(a)(2) is…
New Frontiers of Dispute Settlement in a Pillar One World—Part One Over the past several decades, the seemingly discrete disciplines of…
TEI Roundtable No. 37: Lessons Learned From TCJA Implementation This roundtable was conducted on October 27 as the closing…