The Mittelstadt Law Firm LLC

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Seminars/Events 09/17/2017: David Mittelstadt presents the TaxCuts and Jobs Act of 2017 (“TCJA”) overview of certain international tax provisions at the TBA Tax Forum On September 17, 2018, David Mittelstadt gave a panel presentation on certain U.S. international tax aspects of the major recent tax reform legislation, the Tax Cuts and Jobs Act of 2017. The Act contains provisions that significantly change the global tax landscape for U.S. multinationals and other taxpayers. David addressed how the Act establishes a quasi-territorial tax system for multinationals, encouraging the repatriation of overseas profits, as well as enacting provisions favoring the ownership of global intangible assets within the United States, and imposing additional tax costs on so-called "base erosion" payments. Articles/Publications 08/01/2018: David Mittelstadt co-authors feature story for Tennessee Bar Journal Mittelstadt recently co-authored "New Tax Act Brings Major Changes to U.S. International Taxation System" along with Nashville tax attorney Michael S. Goode. The article analyzes the recent modification to U.S. international tax law provisions through the Tax Cuts and Jobs Act (TCJA), and it highlights direct effects on Tennessee's global corporate ties. 07/25/2018: David Mittelstadt comments on the Wayfair sales tax case to inc.com While celebrated by brick-and-mortar shops for "leveling the playing field," the recent Supreme Court ruling of Wayfair requiring online retailers to collect sales tax in states where they do not have a physical presence may not be as favorable for small businesses and mom and pop stores. In the Inc.com article "A Supreme Court Ruling on Internet Sales Tax Is 'Absolutely Hair Raising' for Small Businesses'," tax attorney David Mittelstadt comments on the ruling, its implications, and what changes we can expect to see in the small business market going forward. 07/06/2018: Mittelstadt assesses Tennessee impact of Wayfair in Law360 article For over 50 years nonphysical retailers have been exempt from destination-state sales taxes, but a recent ruling may be changing the physical presence standard. Chattanooga attorneys David Mittelstadt and David Hunter reflect on the legal implications of Tennessee’s Rule 129 and the potential impacts for Tennessee retailers in their article for Law360. 06/26/2018: David Mittelstadt comments to Forbes.com on Supreme Court sales tax ruling David Mittelstadt was recently featured in Forbes.com's article "Will Walmart, Amazon Buy Up Small E-Tailers? Attorney Unpacks Long-Term Impact of Tax Decision." David is quoted on the potential impacts of the recent Supreme Court decision on tax provisions for non-physical retailers operating across state lines and the changes we may soon be seeing in the online market.