Tax & Accounting Blog

Supreme Court Abandons Physical Presence Standard: An In-Depth Look at South Dakota v. Wayfair

Supreme Court Abandons Physical Presence Standard: An In-Depth Look at South Dakota v. Wayfair

By Sarah Horn (J.D., Editor, Checkpoint Catalyst), Jill McNally (J.D., Editor, Checkpoint), Rebecca Newton-Clarke (J.D., Senior Editor, Checkpoint Catalyst), and Melissa Oaks (J.D., LL.M., Managing Editor, Checkpoint Catalyst) On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair, 1 overturning the physical presence standard espoused in Quill v. … Read More

In Landmark Wayfair Ruling, the U.S. Supreme Court Calls Quill Rule “Unsound and Incorrect”

In Landmark Wayfair Ruling, the U.S. Supreme Court Calls Quill Rule “Unsound and Incorrect”

The United States Supreme Court today overturned two and a half decades of sales and use tax jurisprudence in South Dakota v. Wayfair, ruling the physical presence standard established in Quill v. North Dakota 2 "unsound and incorrect" and remanding the case to the South Dakota Supreme Court for further proceedings. … Read More

Sweden’s Tax Committee Endorses Draft Interest Limitation Rules

Sweden’s Tax Committee Endorses Draft Interest Limitation Rules

On June 14, 2018, Sweden’s Parliamentary Tax Committee released a report (2017/18: SkU25), endorsing the government’s proposal in Bill No. 2017/18:245 to introduce a general interest deduction limitation in the corporate sector to 30% of earnings before interest, tax, depreciation and amortization (EBITDA). The proposal includes a simplification rule, where a negative net … Read More

3 More Tips for Nurturing Prospect Relationships Via Email

3 More Tips for Nurturing Prospect Relationships Via Email

In my last post, I offered the first three keys to establishing a rapport with your prospects using email marketing strategies. I called it “e-rapport” because it is a different animal than the kind of rapport that traditional sales professionals are trained to develop during face-to-face meetings and networking events. I … Read More

3 Keys to Cultivating Prospect Relationships Using Email

3 Keys to Cultivating Prospect Relationships Using Email

In one of my previous posts, I talked about the secret to forging a strong, instantaneous rapport with prospects. That article focused mostly on the right questions to ask a new prospect at your initial meeting. Today’s post focuses on how to cultivate prospect relationships using the methodology that many businesses employ when … Read More