Navigating complexity to minimize tax liability
Tax laws at the state and local level are complex and constantly changing. We understand nuances in state and local taxation (SALT) across jurisdictions and industries, and we’re diligent in fact-finding to build the best possible case for our clients. We’ll help you minimize tax exposure through sophisticated analysis, prudent strategies, and successful legal arguments.
Jurisdictional differences in state and local tax treatment; divergent state statutes, regulations, administrative rulings and case law; and varying tax exemptions across states can all lead to an excessive tax burden – for both US-based businesses and multi-national taxpayers earning revenue in the US.
That’s why clients across a broad range of industries and business operations turn to us for help with their SALT matters, including income tax, sales and use tax, real estate transfer tax, and other specialty taxes in multiple states and localities.
“My DLA service team was small, but efficient and mighty. They mastered my company’s facts, including the confused computations of an earlier advisor, and marshaled those facts against the legal rules exceptionally well.”
We focus on understanding the individual needs and circumstances of each client’s business. We carry out detailed factual development to uncover all relevant information for every SALT matter. And we closely monitor new legal developments and existing precedent, so that we can develop optimal legal arguments in active tax controversies.
We provide sophisticated and creative analysis, particularly on questions of traditional, factor presence, and economic nexus; sales tax collection obligations; taxes applicable to service transactions and e-commerce transactions including digital products and services; multi-state apportionment; real estate transfer taxes; and unclaimed property matters.
Our attorneys are experienced in framing and arguing issues to optimize results for clients in SALT audits, in negotiations with state and local revenue authorities, and in representing taxpayers before administrative tribunals and in judicial proceedings including appeals to appellate courts. Throughout the planning and controversy stages, we provide effective strategies to counter revenue agency positions that might otherwise result in excess tax liabilities.
Our in-depth knowledge and experience of SALT matters has helped clients in a wide range of industries to navigate inconsistencies and ambiguities in tax laws and minimize tax liability. Those industries include technology and e-commerce, telecommunications, franchising, retail, manufacturing, hospitality, and real estate.