Defending an Equitable Apportionment Case, Redux


Peter Faber, as author of this bylined article, discussed developments in alternative apportionment and outlined how taxpayers can defend their use of alternative apportionment and fight revenue departments from imposing it on them. “I would argue that companies have a right to use different entities in different states to perform different functions and that those arrangements should be respected as long as the out-of-state companies are real, viable entities with economic substance,” Mr. Faber concluded.