Advanced Income Tax Apportionment Issues Confronting Multistate Companies
Navigating States' Shift to Market-Based Sourcing, Utilizing Alternative Apportionment and Weighting Factors
Recording of a 110-minute CPE webinar with Q&A
This webinar will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in a variety of industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals who have grasped the fundamentals but need an advanced briefing on resolving complex challenges.
Outline
- Analysis for sourcing the receipts from the sale of non-tangible personal property
- Issues in dealing with factor weighting
- Alternative apportionment issues and strategies
Benefits
The panel will address these and other important issues:
- Considerations in apportioning income from the sale of non-tangible personal property in cost-of-performance and market-based states
- Issues with weighting factors in apportionment formulas
- The use of alternative apportionment
Faculty
M.L. Castilla
Manager
CohnReznick
Ms. Castilla, JD, is a manager in the State and Local Tax Services practice of CohnReznick. She advises clients on... | Read More
Ms. Castilla, JD, is a manager in the State and Local Tax Services practice of CohnReznick. She advises clients on multistate tax questions and works with taxpayers to resolve state and local tax controversy matters. Ms. Castilla is a former state and local tax editor/author who has written extensively on multistate direct and indirect tax topics and reported on state developments resulting from the 2017 federal tax reform.
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William T. Pardue
Principal
Ryan
Mr. Pardue specializes in providing state and local corporate income and franchise tax solutions throughout the nation... | Read More
Mr. Pardue specializes in providing state and local corporate income and franchise tax solutions throughout the nation to clients in a variety of industries, including technology, consumer products, manufacturing, hospitality, and financial services companies.
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Peter Rabinowitz, JD
Director
CohnReznick
Mr. Rabinowitz, JD, is a director in CohnReznick’s Tax Practice. With more than 30 years of experience in tax... | Read More
Mr. Rabinowitz, JD, is a director in CohnReznick’s Tax Practice. With more than 30 years of experience in tax rules and regulations of New York State and New York City, he brings a tremendous depth of expertise to the Firm’s State and Local Tax (SALT) Practice. Mr. Rabinowitz provides guidance and assistance with day-to-day state and local tax matters in connection with various taxes, including income/franchise, sales and use, conveyance, property, and gross receipts taxes.
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