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Multistate Taxation

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.

Learning Objectives
  1. Understand the key principles of multistate taxation
  2. Assess the impact of the latest nexus issues, laws, regulations, and court cases
  3. Identify the effects of multistate activity
  4. Distinguish deductible from non-deductible state income taxes
  5. Gain insight into state tax laws affecting specific industries
  6. Distinguish differences between apportionment and allocation of income
  7. Develop basic approaches to state income tax planning with emphasis on the latest developments in economic nexus
Major Topics
  1. Constitutional limits and P.L. 86-272
  2. Nexus, UDITPA, MTC
  3. State modification
  4. Apportionment and allocation
  5. Non-business income
  6. Net operating losses
Provider
AICPA
Course Level
Intermediate
Professional Area of Focus
Tax
CPE Field of Study
Taxes
6
Who Should Attend

Experienced accountants and private industry managers

Instructor(s)
Pamela Davis-Vaughn
Prerequisites
Experience in corporate taxation
Location
Online
Event Information
When
Jul 25, 2016
10:30 am - 4:00 pm EST
Location
Online
Total CPE Credits
6
Format
Webinar
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