Wed.Jul 07, 2021

Remove 2020 11
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South Carolina Department of Revenue Announces Temporary Relief For State Tax Nexus and Employer Tax Withholding Requirements

Burr Forman

SCDOR announced it will not use changes solely in an employee’s temporary work location due to the remote work requirements arising from, or during, the COVID-19 relief period (March 13, 2020 – September 30, 2020) as a basis for establishing South Carolina tax nexus or altering apportionment of income.

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Executory Contracts: Third Circuit Does Not Recognize the Doctrine of Implied Assumption

PBWT

In October 2019, Dura and several of its affiliates filed for chapter 11. In June 2020, Dura sold most of its assets for $65 million. In October 2020, Hain filed a motion contending that Dura "impliedly assumed" the Plasti-Paint contracts based on the buyer’s and Plasti-Paint's post-sale conduct.