1-Factor vs. 3-Factor Apportionment
NEWS & INSIGHTS 1 Factor vs. 3 Factor Corporate Income Tax Apportionment When Apportionment Goes Too Far: Challenging Single Sales Factor and Market-Based Sourcing Distortion As states aggressively adopt single sales factor (SSF) apportionment and market-based sourcing (MBS) rules, businesses are increasingly subject to state tax assessments that appear disconnected from economic reality. In a […]