1) NYC Finance Officials At Odds On Post-Wayfair Economic Nexus
Law360 Tax Authority · Oct 31, 2019
Quoted by Law360 on how economic nexus will be utilized in New York City
2) State of Wayfair: Are Online Marketplace Laws Ready for Revamp?
Daily Tax Report: State / Bloomberg Tax · Oct 31, 2019
Quoted by Bloomberg Tax on the state of economic nexus in New York City
Presenting on Behalf of FTB or DOF
1) TaxRapp 2019 – Tax Audit Potpourri
2) Exploring the Facts and Circumstances of Nonbusiness Income
Rulings
1) FTB Chief Counsel Ruling 2016-03FTB Chief Counsel Ruling 2016-03
Franchise Tax Board · Jul 5, 2016
Guidance with respect to the operation of Revenue and Taxation Code sections 23101 and 25122; California Code of Regulations, title 18, section 25136-2; and Public Law 86-272.
2) FTB Information Letter 2013-01
Franchise Tax Board · Feb 11, 2013
Request for Chief Counsel Ruling – Source fees received from clients that are corporations and other business entities under California Code of Regulations, title 18, section 25136-2, subdivision (c)(2).
3) FTB Technical Advice Memorandum 2012-01
Franchise Tax Board · Nov 29, 2012
Request for Technical Advice Memorandum on whether a taxpayer may properly assert the existence of substantial sales in a destination state without physical presence to establish that it is subject to taxation in that state, thereby avoiding the throwback rule under Revenue and Taxation Code section 25135.
4) FTB Chief Counsel Ruling 2012-03
Franchise Tax Board · Aug 28, 2012
Guidance with respect to the operation of Revenue and Taxation Code sections 23101, 25122 and 25135.
Franchise Tax Board · Sep 23, 2011
Suspension of Net Operating Loss Deductions – Extension of Carryover Periods