California Tax Takes: 2018 In Review

By Shail Shah, Mike Shaikh, Priscilla Ayn Parrett, Yoni Fix, Rebecca Durham and Akeen Patel (January 2, 2019, 12:04 PM EST) -- The 2018 calendar year included a number of interesting developments from a California tax perspective, including the ongoing saga of implementing Wayfair, proposed amendments to the market-based sourcing regulations, the decision not to conform to the federal transition and GILTI taxes and the decision to conform to the federal partnership audit rules. In addition, the Office of Tax Appeals went through many rounds of regulation changes that will govern tax appeals into the future....

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