The U.S. government’s petition for writ of certiorari in the case of United States v. [read post]

The three-judge district court dismissed the suit, holding that the choice of which population base to use in apportioning districts is “left to the states absent the unconstitutional inclusion or exclusion of specific protected groups of individuals. [read post]

Table of Contents Key Findings Introduction A Brief Overview of GILTI Calculating GILTI Tax Liability State Taxation of GILTI Is Complex and Uncompetitive State Taxation of GILTI Raises Constitutional Issues Current Status of States’ Taxation of GILTI The Impact on States of the Biden Administration’s Proposed Federal Changes to GILTI A Brief Overview of FDII Current State Treatment of the FDII Deduction and the Impact of the Biden Administration’s Proposed Changes Recent… [read post]

Supreme Court’s March 2018 entry of its opinion in Cyan, Inc. v. [read post]