Subpart F and TCJA Factor Representation in Oregon
Apr 16, 2021•21 min
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Episode description
In this episode of the SALT Shaker Podcast, Eversheds Sutherland attorneys Nikki Dobay and Chris Lee discuss a recent Oregon Tax Court decision addressing whether Subpart F income and dividend income included in the Oregon income base should also be included in the Oregon apportionment sales factor. They also discuss how this decision may impact the apportionment treatment of Section 965 deemed repatriation income and GILTI.
For a link to the case discussed in the episode, click here.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
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