Subnational Taxation
Each US state has its own tax system, and many
US counties and cities impose taxes as well. As a result,
businesses operating in the United States can encounter a
bewildering array of taxes and tax authorities at the subnational
level. Lawyers at SNR Denton have the experience to help
businesses comply with this wealth of state and local tax
obligations and procedures.
We handle structural and transactional
planning, corporate and transactional due diligence, as well as
audit representation and litigation. We actively assist
companies faced with audits by state or local tax authorities of
income, sales, transfer, employment and other taxes. When
those audits cannot be resolved favorably, we have experience in
litigating those disputes. Our lawyers have appeared in
administrative, trial and appellate forums in a number of states on
issues ranging from tax-exempt status of entities, parcels and
products, to class action refund litigation and constitutional
adjudication. Our experience has been gained in a variety of
industries, including the not-for-profit, health care, financial,
telecommunications and manufacturing sectors. We have dealt
with a diverse array of state and local taxes, among them, income
or franchise taxes and unitary and apportionment planning and
controversies, sales and use, telecommunications, real estate taxes
and others. We also help our clients shape state tax policy
in the rulemaking and legislative arenas.
SNR Denton also uses its knowledge of US state
and local taxation rules and practices to enable companies to
minimize their state and local tax burden, either by designing
structures and transactions or by providing advice regarding
location of investment or activities. Because of our
knowledge of international taxation rules, and the national and
subnational tax rules of countries like the United States, we are
able to provide the full range of advice to businesses regarding
minimization of their overall taxation burden and resolution of
disputes at any level of taxing authority.
Areas of Focus:
Taxes:
- Sales and use taxes
- Real estate transfer
taxes
- Personal and corporate state
income taxes
- Corporate franchise and net
worth taxes
- Unemployment insurance
taxes
- Unclaimed Property Reporting
(escheat) laws
Services:
- Litigation
- Administrative
- Tax and transactional
planning
- Transactional due diligence