Overview
Arthur Rosen, in this extensive interview on his 40-year state and local tax (SALT) career, said that since he began practicing “the biggest changes have been in the areas of technical professionalism among SALT practitioners, the degree of SALT awareness among federal tax practitioners and business executives, and the fundamental change in the basis of state tax policy.” As Mr. Rosen noted, “It seems to me that in virtually every major business acquisition or disposition today, the federal tax lawyers and the most senior business executives don’t forget about SALT issues, as they did 40 years ago.”
