The SALT Shaker Podcast

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Counsel Charles Capouet to finish our analysis of taxpayer wins and losses in 2021 thanks to the SALT Scoreboards, and how taxpayers fared. Jeremy and Charles discuss the Q3 and Q4 Scoreboards and what these end-of-year results may mean for litigation results moving into 2022. They also go...

On this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner  Nikki Dobay entertains a full house. She is joined by Annabelle Canning , Partner at Capitol Tax Partners, and Eversheds Sutherland attorneys Maria Todorova and Justin Brown from the firm's Atlanta office. Justin gets the conversation started with an overview and background of the Tax Injunc...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Associate Annie Rothschild for a quick review of GILTI, a 2021 failed California proposal to conform to GILTI and how GILTI has been treated in other states.     They examine the history and purpose of GILTI, and what prompted Annie to explor e the failed California proposal i n a recent is...

In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes fellow SALT Partner Charlie Kearns . Together, they dive into the tax bills coming out of the states as the legislative sessions begin. Charlie and Nikki focus on the trends and proposals that have caught their attention, and opine on what they think might make it acros...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate  Jeremy Gove  welcomes Partner Jeff Friedman for a discussion of the most interesting SALT trends and developments that occurred in 2021. In case you missed it, read our year-end post here and be sure to subscribe to receive our regular updates hosted on our blog, stateandlocaltax.com . Together, Jeremy and Jeff re...

Happy New Year from the SALT Shaker Podcast! In the first episode of 2022 SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes Lucy Dadayan , senior research associate with the Urban-Brookings Tax Policy Center at the Urban Institute, where she is leading the  State Tax and Economic Review project. Lucy is an expert on state government revenues. ...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay  welcomes back Doug Lindholm , President and Executive Director of the Council On State Taxation (COST) and Morgan Scarboro , Manager of Tax Policy and Economics at  MultiState . Together, they discuss the top SALT policy issues of 2021, and whether they're here to stay for 2022. The convers...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove rolls out a new discussion format—East/West/Middle. Joining Jeremy for this discussion are Partners Nikki Dobay and Breen Schiller , and Counsel Michael Hilkin , and the four discuss the similarities and differences of protesting an assessment in New York (East), Oregon (West) and Illinois (Middle). Tog...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes back guest  Meredith Beeson , Director of State Government Affairs with the Global Business Alliance (GBA). Her colleague Alan Pasetsky , Tax Policy Consultant with GBA, also joins the conversation.   Together, they delve into the corporate provisions included in the Build Back Be...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Jared Walczak , Vice President of State Projects at the Tax Foundation . Jared begins the conversation by providing background on the work of the Tax Foundation, as well as his role within the organization. He then shares his perspective about state tax revenues during the pandemic...

On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate  Jeremy Gove  is joined by Counsel  Michael Hilkin from the firm's New York office. Michael provides an overview of the New York False Claims Act and its recent prevalence and expansion in the state.  Jeremy and Michael also discuss two False Claims Act cases recently litigated in New York, and how those cases info...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes back Jeff Newgard, Principal and Owner of  Peak Policy , as well as Stephanie Do , Senior Tax Counsel for the Council On State Taxation (COST). They team up with Nikki to discuss the intricacies of corporate tax disclosures, including recently-introduced ballot initiative 21-23 in...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Jeff Friedman to discuss how Congress's preemption of state tax laws is not commandeering. Jeremy and Jeff discuss Jeff's recent article on the topic published in Tax Notes State , co-authored by Associate Alla Raykin , and how the federal laws governing state taxation are constitut...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  is joined again by  Meredith Beeson , Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC. During this conversation, they discuss state tax haven provisions, which seemed to be a dying po...

On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove discusses the rise of pass-through entity taxes following the 2017 enactment of the Tax Cuts and Jobs Act with Counsel Michael Hilkin from the firm's New York office. Jeremy and Michael discuss the need and purpose of the pass-through entity taxes, the lack of uniformity in the taxing regimes enacted ar...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay is joined again by Rob Gutierrez , President and CEO of the California Taxpayers Association (CalTax) for round two of their discussion. Catch up on part one here . Rob updates Nikki on the final days of California's latest legislative session, including movement on specific legislation, an...

On this episode of the Salt Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove continues his discussion of local taxes with Partners Nikki Dobay and Breen Schiller . They expand on their prior discussion of municipal-level economic nexus provisions, the potential issues with their expansion and the potential legal issues regarding the attempt to enforce a local economic nexus stan...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Morgan Scarboro , Manager of Tax Policy at MultiState . Morgan delves into the mission of MultiState as well as her work, including the incredible amount of state legislation she reads annually. Additionally, Morgan speaks to the impact of COVID-19 on state revenues and what taxes s...

On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partners Nikki Dobay and Breen Schiller to discuss the history and changing landscape of local taxation, and what that means for multistate taxpayers as well as small businesses. During their conversation, they discuss the expansion of local taxes as municipalities look to plug budget short...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  is joined by Rob Gutierrez , President and CEO of the California Taxpayers Association (CalTax). Rob provides an overview of CalTax and its mission, and then expands the discussion to California's latest legislative session and how it was impacted by COVID-19. He and Nikki also discuss leg...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate  Jeremy Gove is joined by Associate Charles Capouet to discuss the SALT Scoreboard. Each quarter, the SALT team tallies the results of what we deem to be significant taxpayer wins and losses - i.e., those developments that have the greatest impact on our clients, the industries that we serve, and the overall SALT l...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes Dale Craymer , President of the Texas Taxpayers and Research Association (TTARA), as well as Eversheds Sutherland Associate Dennis Jansen for a discussion about all things Texas. Dale provides an overview of TTARA's work, as well as how Texas's legislative session was impacted by...

In this episode of the SALT Shaker Podcast, Host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Nikki Dobay to explore the interim final rule issued by the Treasury regarding state and local government aid and the even more notorious "clawback" provided by the American Rescue Plan Act. Nikki and Partner Jeff Friedman recently co-authored an article on the topic in Tax Notes St...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  is joined by Helen Hecht , Uniformity Counsel at the Multistate Tax Commission (MTC). Helen and Nikki engage in a robust discussion of two of the MTC's current uniformity projects that are just getting underway – the Partnership Project and the Sales Tax on Digital Products Project. Helen...

On this episode of the SALT Shaker Podcast, Host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Tim Gustafson to delve into the intricacies of personal income tax, residency and domicile. The two discuss the numerous tests various jurisdictions use in determining when a taxpayer is a domiciliary, and even when not domiciled in a state, when a taxpayer may still be deemed a res...