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Recent legal developments show the states’ continued attempts to expand their taxing jurisdiction to reach taxpayers whose contacts with the taxing state are at best limited. The presentation covers the most recent economic nexus cases as well as the arguments the states are advancing in their attempts to expand their taxing jurisdiction. What is covered: This 60-90 minute webinar provides participants with a conceptual understanding and practical application of the following: - The arguments commonly advanced by states to expand their taxing jurisdiction.
- The implications or lessons learned from recently decided income tax nexus cases.
- The specific types of activities that might result in an adverse nexus finding.
- The manner in which income tax nexus standards continue to evolve.
- The physical presence rule and its applicability to substantial nexus for purposes of state income taxation.
- The states that have been particularly aggressive in their nexus determinations.
Education Objectives: Participants learn how to: - Understand the history and evolution of state income tax nexus policies.
- Anticipate and counter the arguments that a state is likely to make in a tax controversy involving nexus
- Guard against adverse nexus findings.
- Understand and rebut state arguments based on the theory of economic nexus
Recorded on October 8, 2009, this event is available on CD for purchase.
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