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Published works by Annie Rothschild

LEX-AR-5JD0B49Z · complete body of work · page 1 of 2 · 42 works

Published works

Waiting for Superman in Metropoulos
SALT Shaker · June 16, 2022
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California Court of Appeal rules shareholders’ flow-through S corporation intangible income is apportionable, not sourced to shareholders’ domiciles
SALT Shaker · June 13, 2022
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Strategy considerations for challenging California assessments
SALT Shaker · May 19, 2022
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Taxpayers buck the domicile presumption – Utah Supreme Court rules they are nonresidents
SALT Shaker · April 11, 2022
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Prepare for takeoff: Minnesota’s minimum fee is partially preempted by federal law prohibiting taxation of airline gross receipts
SALT Shaker · April 5, 2022
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The California FTB’s proposed market-sourcing regulation: Eight changes to watch
SALT Shaker · February 21, 2022
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Back in business: New California law restores the NOL deduction and removes limitations on tax credits starting for tax year 2022
SALT Shaker · February 9, 2022
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Golden news from the Golden State: Bill lifting NOL suspension and credit limitations lives, bill for single-payer healthcare dies (along with the taxes required to fund it)
SALT Shaker · February 5, 2022
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California doesn’t need GILTI
SALT Shaker · February 3, 2022
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What service? Massachusetts Appellate Tax Board rules that SaaS provider is a manufacturing corporation required to use single sales factor apportionment
SALT Shaker · January 20, 2022
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California governor releases proposed state budget, including restoration of currently suspended NOLs and limited tax credits
SALT Shaker · January 11, 2022
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California ACA 11 proposes significant corporate and personal income tax hikes to fund state single-payer healthcare system
SALT Shaker · January 11, 2022
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Eco-friendly but not so taxpayer friendly: Wisconsin Tax Appeals Commission finds automaker’s sale of environmental credits generates apportionable income
SALT Shaker · December 20, 2021
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GILTI and California
SALT Shaker · December 1, 2021
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Workaround this: No income tax credit for Maine taxpayer who paid Connecticut pass-through entity tax
SALT Shaker · September 30, 2021
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Another one bites the dust: voter-initiated local parcel tax not subject to California Constitution’s two-thirds supermajority voting requirement
SALT Shaker · July 27, 2021
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Taxpayer kicks asparagus: New Jersey Tax Court rules produce distributor protected by P.L. 86-272
SALT Shaker · June 11, 2021
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Six and counting: California Franchise Tax Board holds another interested parties meeting on proposed market-based sourcing regulations
SALT Shaker · June 7, 2021
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California Franchise Tax Board to Hold Sixth Interested Parties Meeting on Proposed Market-Based Sourcing Regulations
SALT Shaker · May 25, 2021
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California AB 71, Proposing Repatriation Income and GILTI Inclusion, Headed to Assembly Floor for a Vote
SALT Shaker · May 25, 2021
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California AB 71, Proposing Repatriation Income and GILTI Inclusion, Set for Hearing in Assembly Appropriations Committee
SALT Shaker · May 11, 2021
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California AB 71, Proposing Repatriation Income and GILTI Inclusion, Approved by Second Assembly Committee
SALT Shaker · May 3, 2021
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California AB 71, Proposing Repatriation Income and GILTI Inclusion, is Set for Second Committee Hearing
SALT Shaker · April 26, 2021
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New York State Advisory Opinion Finds IT Support Services Not Subject to Sales Tax
SALT Shaker · April 22, 2021
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Nothing Compares 2 RSUs: California OTA Affirms Grant-to-Vest Allocation for Nonresident Restricted Stock Income
SALT Shaker · March 25, 2021
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