Attend upcoming webinar and earn continuing education credits. Economic Nexus Standards in State Taxation | | | | | | | June | | 26 | 1 pm - 2:15 pm ET | | Presenter: John Barrie, Partner at Bryan Cave LLP | | Credits: CPE, CLE in all states (Credit Details) | | Can't attend live? By registering, you will be able to view the course live, view a recording at any time after the live presentation, or both. | | Viewing Options: View on your computer, tablet, or smartphone | | | | | | | | | | Nexus rules limit a state's ability to impose taxes on a multistate business. But states often rely upon economic connections to create jurisdictional nexus. In this webinar, you'll learn about the current rules, case law, and legislative updates on economic nexus, and their impact on your organization. Among other things, you'll learn about: - The Due Process and Commerce Clause nexus rules
- The U.S. Supreme Court's substantial nexus requirement
- New challenges to Quill's physical presence test
- The economic presence test
- P.L. 86-272 and its new restrictions
- Whether having customers in or generating income from a state creates tax nexus
- Due process and Commerce Clause nexus case law, including:
- Intangible holding company cases
- Credit card cases
- The U.S. Supreme Court on direct marketing
- Economic substance and business purpose cases
- Legislative updates on economic and click-through nexus, including:
- What (and where) economic nexus is
- Economic nexus and gross receipts
- Current economic nexus statutes
- What (and where) click-through nexus is
- Click-through nexus statutes and Amazon legislation
- Cloud computing issues
- Current constitutional challenges
- Multistate tax commission and factor nexus proposals
- Federal legislative efforts and the Business Activity Tax Simplification Act legislation
- State tax legislative efforts
- Nexus enforcement activity and the impact of nexus on your business model, including:
- Multistate businesses and internet marketing
- Financial institutions and credit card companies
- Intangible licensing activities
- How to handle nexus assertions
| | | | | | | John Barrie is a partner at Bryan Cave LLP. Mr. Barrie's practice focuses solely in the areas of federal and state tax controversy and transactional matters. Mr. Barrie regularly represents individuals and business entities in federal and state tax controversy matters, including before IRS Appeals Offices, the United States Tax Court, the United States Court of Federal Claims, United States District Courts, and in various state courts in state tax matters. Mr. Barrie is an adjunct professor in the graduate tax program at Georgetown University Law Center. He has his law degree from the University of California – Hastings College of the Law and an LL.M in Taxation from New York University School of Law. Mr. Barrie was formerly an attorney-advisor to Judge Leo Irwin, United States Tax Court. | | | | | | | | | ● Earn continuing education credit for no additional fee ● Access courses on your computer, tablet, or smartphone ● More than 75 live webinars each month ● More than 1,000 on-demand courses | | | | | |
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