California Tax Board Provides Guidance on the Broadened Definition of ‘Retailer Engaged in Business in This State’
2013 Annual Meeting of The California Tax Bar & The California Tax Policy Conference
COST 2013 44th Annual Meeting
Annie H. Huang
Ms. Huang is a partner in the law firm's Tax practice and is located in the San Francisco office. She focuses on state and local tax matters, including corporate franchise/income, personal income, sales and use, business license and property taxes. Her practice consists of state and local tax controversies at both administrative and judicial levels, tax planning and transactional work. Ms. Huang regularly practices before the California Franchise Tax Board (“FTB”) and the California State Board of Equalization (“SBE”). She has also represented multinational businesses in tax disputes with other jurisdictions.
Prior to joining the firm in 2001, Ms. Huang was a Tax Counsel to one of the State Board of Equalization Members. Her responsibilities included advising the Board Member on administrative appeals, as well as regulatory and legislative proposals, relating to income and property taxes.
Ms. Huang has been a speaker on state tax issues before such groups as the California Tax Policy Conference, the Council on State Taxation (COST), Tax Executives Institute (TEI), and the Institute for Professionals in Taxation (IPT).
Apple v. Franchise Tax Board.
- Case involving complex unitary business issues pertaining to the taxation of foreign dividends and the disallowance of interest expense deductions in a water's edge setting. In the first published court decision dealing with the interest expense issues, the California Court of Appeal concluded that Apple's interest expense deductions should be fully allowed.
- The lead case in New Jersey involving the interest add-back provisions and in which the New Jersey Tax Court concluded that the taxpayer's interest expense deductions should be allowed under the unreasonable exception.
- Was lead counsel in a California residency case which was resolved at the protest level and which resulted in a 90 percent reduction of proposed assessments of personal income taxes in the amount of $37 million.
- Case challenging the validity of California’s controversial amnesty penalty.
- Refund action involving the issue whether a book publisher's use of the mark-to-market method of accounting for its customer paper, which was allowed for federal income tax purposes, should be allowed for California purposes.
- Was lead counsel in an SBE appeal involving expense attribution issues. The taxpayer received dividends from an insurance subsidiary which were held to be deductible under California Revenue and Taxation Code ("R&TC") Section 24410. The FTB then attempted to disallow a portion of the taxpayer's interest expense deduction under R&TC Section 24425. We successfully argued that no interest expense deductions should be disallowed since there was no connection between the interest expense and the deductible dividends.
- SBE appeal involving the issue whether the taxpayer was a qualified taxpayer for purposes of the Manufacturers' Investment Credit ("MIC"). In the first MIC case decided by the SBE, we successfully argued that the taxpayer's meat processing and bakery activities qualified for the MIC.
- SBE appeal involving the issue whether interest expense incurred to fund a leveraged buyout is business or non-business. We successfully argued that the expense was non-business wholly allocable to California, the state of commercial domicile.
- Chambers USA, Tax: State & Local—California (2007-2008)
- Legal 500 US, Tax Controversy (2010-2012)
- Tax Disputes/Controversy Leaders' Guide, International Tax Review (2011)
Chair, Taxation Section, Barristers Club, Bar Association of San Francisco (2005-2006)
Past Chair, State and Local Tax Committee of the California State Bar Taxation Section (2007-2008)
What, Me Worry? California Personal Income Tax Issues Worth Discussing In A Largely Corporate Setting - 2013 Annual Meeting of The California Tax Bar & The California Tax Policy Conference, 11/9/2013
California Update - COST 2013 44th Annual Meeting, 10/23/2013
Discussion of State Tax Cases, Issues and Policy Matters to Watch in 2013 – Including Certain Federal Legislation - Pacific Northwest Regional State Tax Seminar, 6/27/2013
Latest Developments on California Research and Development Credits - Pacific Northwest Regional State Tax Seminar, 6/27/2013
California Update - COST 2013 Spring Audit Session / Income Tax Conference, 5/21/2013
California Update - COST 2012 43rd Annual Meeting / Fall Audit Session, 10/24/2013
Current Developments in the Pacific Northwest States and Certain Other Significant States Around the Country - COST 2012 Pacific Northwest Regional State Tax Seminar, 7/10/2012
Discussion of State Tax Cases and Issues to Watch in 2012 and Beyond - COST 2012 Pacific Northwest Regional State Tax Seminar, 7/10/2012
California Update - COST 2012 Spring Audit Session and Income Tax Conference, and State Income Tax Financial Reporting Workshop, 5/16/2012
Sales Tax Affiliate Nexus: Latest Developments: Adjusting Multi-State Compliance Under New State Laws for Online Business Partnerships - Sales Tax Affiliate Nexus: Latest Developments, 12/15/2011
The Upcoming Amazon Law - The Taxation Section presents: The Upcoming Amazon Law, 11/17/2011
Handling a California Sales and Use Tax Audit and Appeal - 2011 Annual Meeting of the California Tax Bar & California Tax Policy Conference, 11/3/2011
Discussion of State Tax Cases and Issues to Watch in 2011 & Beyond - COST 2011 Pacific Southwest Regional State Tax Seminar - San Diego, 10/27/2011
Fair Reflections: Defending Against or Applying Alternative Apportionment - COST 2011 Pacific Southwest Regional State Tax Seminar - San Diego, 10/27/2011
Discussion of State Tax Cases and Issues to Watch in 2011 & Beyond - COST 2011 Pacific Southwest Regional State Tax Seminar – Irvine, 10/26/2011
Fair Reflections: Defending Against or Applying Alternative Apportionment - COST 2011 Pacific Southwest Regional State Tax Seminar – Irvine, 10/26/2011
California Update - COST 2011 42nd Annual Meeting, 10/20/2011
California Update - COST 2011 Spring Audit Session and Income Tax Conference, 5/24/2011Sales Factor Trends and the Impact of Economic Nexus - California Tax Policy Conference and Annual Meeting of the California Tax Bar, 2010, 11/6/2010 California Update - COST 2010 41st Annual Meeting, 10/20/2010
State Taxation Updates and International/State Transfer Pricing - McKesson Tax Department Annual Meeting, 5/25/2010
California Update - COST 2010 Spring Audit Session and Income Tax Conference, 5/18/2010