Determining Where the Benefit of Services Is Received For Purposes of the Michigan Corporate Income Tax

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Recently, Michigan's Department of Treasury has issued several interpretive bulletins to provide guidance to taxpayers. In this article, Lynn A. Gandhi of Honigman Miller Schwartz and Cohn LLP discusses Revenue Administration Bulletin 2015–20 and its less-than-ideal guidance for where the benefit of a service is received for apportionment purposes.