State Taxation Issues for Foreign Operating Companies

DAVID A. HUGHES is a partner in Horwood Marcus & Berk’s State and Local Tax (SALT) Group.  David’s clients, who range from multinational corporations to individuals, all have one thing in common: the need to limit their state and local tax exposure either through planning or litigation. David advises clients on how to structure their business to reduce their state tax liabilities and he also defends clients in audits, administrative proceedings and court against tax assessments.

David has represented clients in over 30 states and has advised clients on income tax, sales/use tax, franchise tax, and unclaimed property matters, including matters involving nexus, apportionment, business income, unitary business groups, credits, losses, exemptions, and the tax base. David has argued cases at the Illinois Supreme Court, the Illinois Appellate Court and the New York Supreme Court (Appellate Division).

In addition to representing clients on a national basis, David is also very active in the SALT community. He is the former Chair of the SALT committee for the Illinois CPA Society and the former chair of the Chicago Bar Association’s committee on state and local taxation. David also speaks and writes regularly on SALT matters. He is a co-author of the chapter entitled “Illinois Sales and Use Tax” in the American Bar Association’s Sales and Use Tax Handbook and is on the Editorial Board of the Journal of Multistate Taxation and Incentives. In addition, he has spoken on behalf of NYU’s School of Continuing and Professional Studies, the Council on State Taxation (COST), Tax Executives Institute (TEI), the American Bar Association, the Institute of Professionals in Taxation (IPT), the Illinois CPA Society, and the Chicago Tax Club.

A. Hunter Bywaters III is a Director for Ryan’s State Income and Franchise Tax practice in the Firm’s Dallas office. Mr. Bywaters specializes in providing multistate income and franchise tax services to clients in a variety of industries. His expertise includes specialization in Texas franchise tax refund reviews and audit defense. Before joining Ryan, Mr. Bywaters served as a director, manager, senior consultant, and associate consultant at a national accounting firm. He also served as a legal intern in the Office of the United States Trustee Program, Legal Division. Mr. Bywaters lectures on various tax topics for Ryan clients. Additionally, he has appeared as a speaker for the Dallas CPA Society and Tax Executives Institute. Mr. Bywaters is also affiliated with the American Heart Association and Texas Taxpayers and Research Association. Mr. Bywaters holds a Juris Doctor degree from Boston College, a Graduate Diploma in Management from McGill University