The SALT Show with Baker Botts L.L.P.
Tax-related Developments in the California False Claims Act

Tax-related Developments in the California False Claims Act

September 10, 2020

The SALT Show Episode 94
(Update for Week of September 7, 2020)

On this week’s episode:

  • Tax-related Developments in the California False Claims Act

Speakers:

Property Tax and the Dark Store Theory

Property Tax and the Dark Store Theory

July 23, 2020

The SALT Show Episode 93
(Update for Week of July 20, 2020)

On this week’s episode:

  • Ad valorem tax rates
  • Property valuation
  • Appraisal methods

Speakers:

  • Ben Geslison, Baker Botts Senior Associate
  • Ali Foyt, Baker Botts Associate
Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief

Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief

April 21, 2020

The SALT Show Episode 92
(Update for Week of April 20, 2020)

On this week’s episode:

  • State and local responses to the Coronavirus outbreak
  • Disaster declarations
  • Nexus considerations
  • State conformity to federal relief
State Tax Legislative Update

State Tax Legislative Update

February 28, 2020

The SALT Show Episode 91
(Update for Week of February 24, 2020)

On this week’s episode:

  • Digital advertisements in Nebraska
  • Maryland's digital advertising gross revenues and services tax updates
  • South Dakota’s attempt to remove the sales tax exemption for advertising services
  • West Virginia is considering a general data mining services tax
  • Florida is looking to impose a sales tax on car-sharing companies
  • Wayfair impacts in Missouri, Tennessee, Mississippi, and Kansas
Keeping Communications with Tax Accountants and Consultants Confidential

Keeping Communications with Tax Accountants and Consultants Confidential

February 14, 2020

The SALT Show Episode 90
(Update for Week of February 10, 2020)

On this week’s episode:

  • CA, Inc. v. Pfeiffer
  • United States v. Kovel, a 1961 case out of the Second Circuit
  • How Kovel arrangements have succeeded and failed in the federal tax context
ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)

ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)

December 20, 2019

The SALT Show Episode 89
(Update for Week of December 15, 2019)

On this week’s episode:

  • Overview of recent Texas decisions on treatment of hedging transactions and unitary business income
  • ALJ opines on alternative apportionment and royalty exclusions in New York
All the Income Tax Stuff You Missed Over Thanksgiving

All the Income Tax Stuff You Missed Over Thanksgiving

December 12, 2019

The SALT Show Episode 88

(Update for Week of December 8, 2019)

 On this week’s episode:

  • Market-based sourcing and holding company legislation in North Carolina
  • Nextel Part II - Pennsylvania litigation over net loss carryover caps (General Motors)
  • Do you include VAT/GST in your sales factor denominator (California OTA decision)
  • Arizona v. California - Solicitor General tells court to say no thanks
MTC Whitepaper: Wayfair Implementation/Marketplace Facilitators

MTC Whitepaper: Wayfair Implementation/Marketplace Facilitators

December 5, 2019

The SALT Show Episode 87

(Update for Week of December 1, 2019)

 On this week’s episode:

  • An overview of the MTC's December 2, 2019 whitepaper on Wayfair implementation and marketplace facilitators.
  • Link to MTC Whitepaper

 

Update on States’ Suit Against Feds over $10K SALT Deduction Cap

Update on States’ Suit Against Feds over $10K SALT Deduction Cap

November 27, 2019

The SALT Show Episode 86

(Update for Week of November 24, 2019)

 On this week’s episode:

  • A brief update on state litigation against the feds over the $10,000 state and local tax deduction cap

 

Unconstitutional Wayfair/Marketplace Rules; Banks Take on the Washington B&O Tax Surcharge; California & Disregarded Partnerships

Unconstitutional Wayfair/Marketplace Rules; Banks Take on the Washington B&O Tax Surcharge; California & Disregarded Partnerships

November 21, 2019

The SALT Show Episode 85

(Update for Week of November 17, 2019)

On this week’s episode:

  • Preview of Wayfair & marketplace facilitator legislative “fixes”
  • Illinois has a constitutional problem?
  • Banks fight back on Washington’s B&O tax surcharge
  • California treatment of disregarded partnerships