News & Insights

Dykema Attorney Co-authors Practical Guide To Michigan Business Tax

March 15, 2010

Grand Rapids

Dykema, a leading national law firm, announces that Wayne D. Roberts, Co-Practice Group Leader of the taxation practice group, has co-authored the Practical Guide to Michigan Business Tax, published by CCH, a Wolters Kluwer business. This guide deciphers the Michigan Business Tax code and is the single source for law, legal and procedural analysis on the unique Michigan Business Tax. The book includes a concise overview of the rules and concepts involved in applying the Michigan Business Tax and chapters on the Business Income Tax, Modified Gross Receipts Tax, Financial Institutions Tax, and Insurance Premiums Tax. The book also explains the application of rules to Unitary Business Groups, a Credits chapter detailing tax credits and other incentives available to reduce Michigan Business Tax liability and chapters on Apportionment and Allocation, and Nexus thresholds.

Mr. Roberts' practice includes all aspects of federal and state tax planning and tax litigation. He has represented both closely held and Fortune 1000 companies in tax disputes with the Internal Revenue Service, the Michigan Department of Treasury, and revenue departments in Pennsylvania, Indiana, Tennessee, New York, California, and numerous other state and local taxing jurisdictions. He is licensed to practice law in Michigan and Ohio and is also a registered CPA in the states of Michigan, Ohio and Illinois. Mr. Roberts is a former Chair of the State and Local Tax Committee of the State Bar of Michigan-Taxation Section and is a current member of the Taxation Section Governing Council. He also currently serves as Chair of the Grand Rapids Area Chamber of Commerce Tax and Regulatory Affairs Committee, and as a member of the Chamber’s State Legislative Committee.

To order a copy of the Practical Guide to Michigan Business Tax, go to