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 ...

In a recently issued taxpayer-favorable opinion, the Washington Appellate Court rejected the apportionment methodology used by the Department of Revenue, which sourced service receipts to the location ...

When a taxpayer arguing for its appropriate apportionment can present solid testimony regarding how and where its business is conducted and ...

The Federal Tax Authority (FTA) has set the conditions and methods for Input Tax apportionment for businesses making mixed supplies (taxable and exempt) as per the conditions set out in the Executive ...

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