Michigan's shifting nexus standard for the SBT: bait and switch? Patrick Van Tiffin discusses the saga of two unsuspecting out-of-state Michigan taxpayers.

Authors :: Van Tiflin, Patrick
Source :: Journal of State Taxation. May-June, 2007, Vol. 25 Issue 4, p21, 13 p.
Publication Year :: 2007
Abstract: Introduction At one time, the Michigan courts protected Michigan taxpayers from the harsh results which inevitably flow from retroactive change taxation. Unfortunately, that is no longer the case. On January [...]

Subjects :: Jurisdiction -- Standards
State taxation -- Laws, regulations and rules
Foreign source income taxation -- Laws, regulations and rules
Interstate commerce -- Laws, regulations and rules
Government regulation
Michigan. Single Business Tax Act

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