The White Mountains Regional School Board has agreed to delay reconsideration of its apportionment formula until next year.

Alternative apportionment provides state tax authorities and taxpayers the ability to obtain ad hoc relief if the standard apportionment formula fails to fairly reflect the extent of the taxpayer’s ...

This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

This is the last of four posts that discuss the original legal force of the terms the Constitution employs to denote financial exactions. This series is based, for the most part, on my forthcoming ...

The news that six states will gain seats in the House of Representatives and another seven will lose seats, thanks to new Census numbers, was widely reported. What was missed is that the inclusion of ...

For this week’s Friday Focus, we feature a Q&A on tax changes coming starting July 1 because of the new state budget. We spoke with Andrew Ebneter, CPA, Tax & Business Services Partner, State & Local ...

PESHAWAR: The Khyber-Pakhtunkhwa government will take up the 1993 apportionment formula with the federal government for determining the division of posts between the provincial and federal bureaucracy ...