Search Results - "Noel, Charolette"
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Building a Better Unclaimed Property Act
Published in The Business Lawyer (22-06-2018)“…This article examines the legal and policy concerns raised by the Uniform Unclaimed Property Acts developed by the Uniform Law Commission, focusing on the most…”
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Substantial nexus: the "nexus gap" over intangibles
Published in Journal of state taxation (01-03-2011)Get full text
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Delaware legislation offers incentives for Delaware corporations and other businesses to disclose unreported unclaimed property (1)
Published in Corporate Business Taxation Monthly (01-10-2012)“…The Delaware Legislature recently passed S.B. 258 to allow most holders of abandoned or unclaimed property a limited opportunity to enter into a Delaware…”
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Proposed sales and use tax nexus legislation: more problems for interstate business
Published in Corporate Business Taxation Monthly (01-07-2012)“…Many states are already considering amendments to their sales and use tax nexus laws. This article raises but a small sample of the problems that arise from…”
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Nexus News
Published in Journal of State Taxation (01-03-2011)“…The recent wave of intangible nexus claims has nothing to do with tax avoidance or intercompany transactions. These cases involve taxing out-of-state…”
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Nexus: first quarter 2012 developments
Published in Corporate Business Taxation Monthly (01-11-2012)“…A summary is provided of state tax developments relating to nexus. In Miceli v. Alabama Department of Revenue, a nonresident's purchase, from an out-of-state…”
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Wisconsin Supreme Court rules SAP is custom software for sales and use tax purposes: Charolette Noel and Robert Lochridge describe the Wisconsin Supreme Court analysis used to determine custom vs. canned software and discuss potential sales and use tax refund or exemption opportunities
Published in Corporate business taxation monthly (01-02-2009)Get full text
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Texas and Oklahoma courts disagree on whether a taxing jurisdiction can impose property tax on natural gas stored in an interstate pipeline: Phyllis Shambaugh and Charolette Noel discuss the opposing decisions reached by Texas and Oklahoma Courts regarding the imposition of property tax on natural gas and whether or not it violates the Commerce Clause
Published in Corporate business taxation monthly (01-03-2009)Get full text
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Per Se Versus "As Applied" Challenges and the Use of Alternative Apportionment Provisions
Published in The state and local tax lawyer. Symposium edition (01-01-2009)Get full text
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Would States Adopt a Uniform Model Combined Reporting Statute in a New Wave of Combined Reporting?
Published in The state and local tax lawyer. Symposium edition (01-01-2008)Get full text
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Wisconsin Supreme Court Rules SAP Is Custom Software for Sales and Use Tax Purposes
Published in Corporate Business Taxation Monthly (01-02-2009)“…In Wisconsin Department of Revenue v. Menasha Corp., the Wisconsin Supreme Court ruled that the Wisconsin Department of Revenue erroneously collected sales tax…”
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Is there a constitutional standard for UDITPA section 18 alternative apportionment?
Published in Corporate business taxation monthly (01-06-2007)Get full text
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Conundra on the tundra: will the U.S. Supreme Court exercise liberty and provide justice for all in Polar Tankers v. City of Valdez? David Schenck, David Cowling and Charolette Noel describe the potential far-reaching implications of the U.S. Supreme Court's upcoming decision in Polar Tankers v. Valdez
Published in Journal of state taxation (01-03-2009)Get full text
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Texas and Oklahoma Courts Disagree on Whether a Taxing Jurisdiction Can Impose Property Tax on Natural Gas Stored in an Interstate Pipeline
Published in Corporate Business Taxation Monthly (01-03-2009)“…Does a taxing jurisdiction's imposition of ad valorem tax on the value of stored natural gas violate the Commerce Clause? Two state courts recently addressed…”
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Is There a Constitutional Standard for UDITPA §18 Alternative Apportionment?
Published in Corporate Business Taxation Monthly (01-06-2007)“…Most, if not all, state alternative apportionment provisions were derived from section 18 of the Uniform Division of Income for Tax Purposes Act (UDITPA)…”
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Conundra on the Tundra: Will the U.S. Supreme Court Exercise Liberty and Provide Justice for All in Polar Tankers v. City of Valdez?
Published in Journal of State Taxation (01-03-2009)“…On April 1, 2009, the U.S. Supreme Court heard arguments in Polar Tankers Inc. v. City of Valdez, concerning a personal property tax on certain vessels that…”
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The Revised Uniform Unclaimed Property Act Is an Improvement, but Constitutional Defects Should Be Addressed before Approval
Published in Business law today (01-02-2018)Get full text
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