Multistate Taxation

Date: November 10, 2016 Time: 12:00 pm - 5:30 pm EST CPE: 6 Format: Webinar
EVENT DESCRIPTION

Multistate taxation has become one of the hottest areas in the tax arena. The recent decline in state revenues and the increased audit activity by the states means both increased problems and opportunities. Mastering both the theoretical disputes and the “nuts and bolts” of compliance is essential to success. Gain the skills necessary to navigate through this maze of multistate corporate taxation. Develop a working knowledge of both multistate tax compliance and related planning opportunities. Focus on the essentials of multistate corporate income taxation as well as the apportionment and allocation of partnership, LLC, and corporate income taxes. Through this course, you will not only solidify the basic principles, but you will also receive the latest updates on economic and affiliate nexus, the impact of e-commerce and internet and other laws, regulations, and court cases. Develop basic approaches to state income tax planning and gain crucial insight about industry-specific state laws. Topics Discussed • Constitutional limits and P.L. 86-272 • Nexus, UDITPA, MTC • State modification • Apportionment and allocation • Non-business income • Net operating losses

LEARNING OBJECTIVES
Understand the key principles of multistate taxation
Assess the impact of the latest nexus issues, laws, regulations, and court cases
Identify the effects of multistate activity
Distinguish deductible from non-deductible state income taxes
Gain insight into state tax laws affecting specific industries
Distinguish differences between apportionment and allocation of income
Develop basic approaches to state income tax planning with emphasis on the latest developments in economic nexus
MAJOR TOPICS
Constitutional limits and P.L. 86-272 Nexus, UDITPA, MTC State modification Apportionment and allocation Non-business income Net operating losses
EVENT DETAILS
CPE FIELD OF STUDY
Taxes (6 Credits)
INSTRUCTOR(S)
Pamela Davis-Vaughn
COURSE LEVEL
Intermediate
Loading