SACRAMENTO, Calif.--(BUSINESS WIRE)--California Competes, a group of California-based biotech, media and high-tech companies, announced the release of a study that found changing to a single sales ...

In Health Net Inc. v. Dep’t of Revenue, Docket No. S063625 (Apr. 12, 2018), the Oregon Supreme Court rejected a business taxpayer’s constitutional challenges to a 1993 Oregon statute that eliminated ...

In January 2016, the Maryland Economic Development and Business Climate Commission (Commission) recommended that Maryland adopt single sales factor apportionment as the standard apportionment method.

Fair apportionment is a constitutional requirement. According to Complete Auto Transit Inc. v. Brady, 430 U.S. 274 (1977), to be fairly apportioned, a state tax on corporate income must be limited to ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Thomas J. Brock is a CFA and CPA with more than 20 years of experience in various areas including investing, ...

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