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, ...

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 ...

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 ...

The 16th Finance Commission so far visited 16 states; visits to 12 more will be completed in the next few months. The commission has covered most of the Northeastern and Himalayan states as well as ...