Tag Archives: Sourcing

Join us for our State & Local Tax Financial Services Roundtable and Networking Reception

When: Thursday, June 22, 2023Program: 2:00 p.m.–4:00 p.m. | Networking Reception: 4:00 p.m.–6:00 p.m. Location: Ace Hotel20 W 29th St | New York, NY 10001 Summary: This session will cover issues of concern to the financial services industry, including sourcing of receipts from trading and investment income, the treatment of “other financial instruments” and tangible personal property for … Continue Reading

A “Quest” for Certainty—Court of Appeal Affirms Louisiana Was a “Location-of-Performance” State All Along

In Quest Diagnostics Clinical Laboratories, Inc. v. T.A. “Tim” Barfield, Jr., Secretary, Department of Revenue, State of Louisiana; and the State of Louisiana, Louisiana Court of Appeal, First Circuit, Docket No. 2015-CA-0926 (September 9, 2016), the Louisiana Court of Appeal, First Circuit recently confirmed that Louisiana was a “location-of-performance” state when sourcing service-based receipts for corporate income … Continue Reading

JW SALT Partners Backstrom and Fletcher Quoted in Recent Articles

Bill Backstrom was recently quoted in a Law360 article entitled State Tax Cases to Watch in 2015.  In the article, Bill, a partner in Jones Walker’s New Orleans office and the Tax & Estates practice group leader, discusses the need for clarity in tax reporting positions following the decision in Vodafone Americas Holdings Inc. v. Farr, which is currently … Continue Reading
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