Episode 74

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Published on:

3rd Nov 2023

Recent Cases and Challenges in Tax Litigation with Jordan Goodman: Part 2

This week on the SALTovation podcast we continue our discussion on the ever-changing landscape of state and local tax. Jordan Goodman, Attorney at HMB Law, discusses the changing landscape of state and local tax, focusing on the investee allocation cases and the shift from considering the location of the business to the location of the asset being sold. He highlights the confusion and lack of clarity in state tax laws, emphasizing the need for uniformity and clear guidelines. Jordan also touches on the challenges of remote work and the impact of automation on tax audits.


Topics discussed in this episode:

  • The investee allocation cases have changed the game in state and local tax, shifting the focus from the location of the business to the location of the asset being sold.
  • The distinction between intangible and tangible assets is fading in the courts' minds, leading to the treatment of the sale of an asset as the same as the sale of the thing that owns the asset.
  • State tax laws lack uniformity and clarity, causing confusion and challenges for businesses and tax professionals.
  • The rise of remote work and automation has made tax audits more efficient and increased the likelihood of audits for businesses of all sizes.





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About the Podcast

SALTovation: Navigating the Complexities of State and Local Tax by Aprio
A State and Local Tax Podcast by Aprio
Over 1,000 business taxpayers nationwide, and globally, have trusted us to
manage their state and local tax (SALT) obligations. Our innovative SALTovation
team is revolutionizing how companies approach SALT by looking at tax from the
inside out. We know how SALT works, what it takes to maintain compliance, and
how to seize opportunities. With Aprio’s SALTovation team, you gain access to
industry-leading strategies and specialists who can guide businesses and
practitioners on the best path forward, whether you’re proactively addressing
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