California Court Strikes Down FTB’s P.L. 86-272 Guidelines and Recent Cases Regarding Nexus Due to Another Entity Acting “on Behalf of” the Taxpayer

Breen M. Schiller authored in article published in the Journal of State Taxation titled “California Court Strikes Down FTB’s P.L. 86-272 Guidelines and Recent Cases Regarding Nexus Due to Another Entity Acting “on Behalf of” the Taxpayer.”