Taxing the Untouchable: Nonresident Intangible Income
Article
Tax Notes State
Timothy P. Noonan and Mario T. Caito co-authored a Noonan's Notes articled published in Tax Notes State titled, "Taxing the Untouchable: Nonresident Intangible Income." In this installment, Tim and Mario examine state trends regarding attempts to tax nonresidents on gains from the sale of intangible assets and on other types of intangible income and the litigation that those trends are generating.
