Overview
Stephen Kranz, Mark Yopp, Kathleen Quinn, and Eric Carstens were cited as authors of a blog post which said that a bill to codify the physical presence tax requirement, re-introduced by a Wisconsin congressman, “ is significantly broader” than an earlier version, because “not only does the bill expand the physical presence rule to all taxes, it expands the rule to all regulations.” This makes it “unlike anything seen before in the tax context,” they added.
