Apportioning State Income: The More Things Change

Apportioning State Income: The More Things Change

Downloadable Video - 2015
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Course Overview Many state income tax controversies relate to the formulas that states use for apportioning income. In other words, how is a company's income apportioned among the various states in which it does business? McDermott Will and Emery's Arthur Rosen reports on how recently proposed changes in state apportionment formulas are affecting tax planning for businesses. Learning Objectives: Upon successful completion of this segment, you should be able to: identify how, and why, state income tax apportionment formulas increasingly emphasize the sales factor; describe how companies are challenging state elective apportionment rules; distinguish between "cost of performance" and "market-based sourcing" methods; explain how and why states are asserting that businesses receive "constructive possession" of software from cloud service providers.
Publisher: [San Francisco, California, USA] :, Kanopy Streaming,, 2015
Characteristics: 1 online resource (streaming video file)
Additional Contributors: Kanopy (Firm)


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