Author Archives: Alston & Bird SALT Team

Alston & Bird has had an exceptional state and local tax (SALT) practice for over 25 years. Our wide-ranging facility with multistate tax issues, experience representing clients in countless administrative and judicial forums, and strong relationships with state tax professional across the country—as well as the nation’s state tax administrators—allow us to provide unparalleled expertise to our international client base.  Read More

Unclaimed Property ADVISORY: Delaware’s Escheats Law Faces Due Process Challenge

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Our Unclaimed Property Team delves into the Third Circuit decision that gives Plains’s due process claim its day in court and could give holders a leg up on Delaware’s Escheats Law. The district court dismisses on all counts Third Circuit allows due process claim The implications Read the full advisory here. [...]Read more

Clouded laws: taxing of cloud services is not uniform

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Mary Benton, partner at Alston & Bird and a member of the firm’s State & Local Tax Group, was recently featured in an Atlanta Business Chronicle article on the taxation of cloud-based services. Mary discusses the complex tax laws governing cloud services and the significant impact these taxes could have on a company’s bottom line. She goes on to say that the taxes vary state-by-state so it is important for companies to know the landscape in which they do business and to be aware of how they will be taxed; some states tax cloud transactions as a tangible personal property while others [...]Read more

State & Local Tax ADVISORY: The MTC’s Transfer Pricing Audit Program Comes into Focus

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This advisory reviews the Multistate Tax Commission’s efforts to create an Arm’s-Length Adjustment Service program to streamline states’ ability to effectively evaluate multistate transfer-pricing issues.

This advisory is provided on the Alston & Bird website: http://www.alston.com/advisories/MTC-transfer-pricing/