Moore & Van Allen Law Firm, Attorneys

State & Local Tax

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Moore & Van Allen’s tax attorneys address each and every client matter on a big picture basis, while not neglecting the sometimes subtle deviations and details of the nation’s state and local tax systems. 

The experience of the Firm’s state and local tax attorneys includes representing taxpayers in audit, settlement, protest and/or appeal with state tax agencies.  They advise clients with respect to restructurings, state and local taxation of corporations, partnerships and limited liability companies, and on state and local tax compliance issues.

Moore & Van Allen’s state and local tax team handles cases involving city and county taxing authorities, the North Carolina Division of Employment Security, the South Carolina Department of Employment & Workforce, the North Carolina Property Tax Commission, the North and South Carolina State Treasurers, the North and South Carolina Departments of Commerce, the North and South Carolina Departments of Revenue, North and South Carolina Courts of Appeals, and North and South Carolina Supreme Courts. The team’s experience as a whole spans all 50 states, and Washington, D.C.

Practice Focus:

  • Corporate income tax
  • Franchise tax
  • Personal income tax
  • Fiduciary income tax
  • Sales and use taxes 
  • Gross receipts tax
  • Business license taxes
  • Real and personal property taxes
  • Public utility taxes
  • Fuels and excise tax
  • Economic Development, including tax credits and other incentives
  • Audits and administrative appeals
  • Litigation of controversies
  • Conducting due diligence and advising on related state tax structuring in mergers, acquisitions and other transactions
  • Unclaimed Property

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Publications

  • November 2018

    Following tax reform at the end of 2017, cash dividends from a foreign corporate subsidiary to a domestic corporate 10 percent shareholder are exempt from U.S. income tax because the shareholder is permitted a “dividends-received deduction” equal to the amount of the dividend. However, this new deduction was not expanded to cover “deemed dividends” from foreign corporate subsidiaries under Section 956 resulting from full pledges of the stock of, or guarantees by, such foreign corporate subsidiaries. As a result, loan security arrangements for U.S. borrowers that have foreign corporate subsidiaries have continued to be driven by the Section 956 “deemed dividend” rules, and credit agreements have continued to include “deemed dividend”-driven restrictions.

  • December 2014, Westlaw Journal Computer & Internet

    Taxation Counsel Julie Bradlow and Taxation Member Rachel Coyne authored an article published in Westlaw Journal on December 18.