» Corporate Income Tax

What is “use” for cor…

What is “use” for corporate income tax apportionment purposes?

The Supreme Court of Virginia issued an opinion in Virginia Department of Taxation v. R.J. Reynolds Tobacco Co., Record No. 201263 (February 10, 2022). This case concerned what is considered property for corporate income tax apportionment purposes. C… Read More
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A New Income Tax Filing M…

A New Income Tax Filing Method in Virginia?

Pursuant to 2021 House Joint Resolution 563, the Virginia General Assembly established a working group to assess the feasibility of transitioning to a unitary combined reporting system for corporate income tax purposes. The working group was composed… Read More
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