Open Filter Close Filter
Filter Results:

Search Results

Advanced Income Tax Apportionment Issues Confronting Multistate Companies
Navigating States' Application of Market-Based Sourcing, Utilizing Alternative Apportionme...
October 5, 2023 CPE Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in various industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals... Read More

Alternative Apportionment: Requesting Relief From Unfair Allocations, Common Alternative M...
October 17, 2023 CPE Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will review the benefits of alternative apportionment for multistate companies struggling with inequitable state tax liability calculations using statutory allocations and apportionment methods. The panelist will explain which companies benefit most from alternative apportionment, revie... Read More

SALT Implications for the Transportation Industry: Mitigating State and Local Taxes, Commo...
October 19, 2023 CPE Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will address the typical taxes assessed to businesses transporting products throughout the U.S. Our panel of SALT professionals will discuss typical taxes imposed by states, exemptions, and best practices for moving goods from, to, and through states focusing on practices to mitigate a... Read More

Implementing Recent MTC Guidelines: PL 86-272 and the Finnigan Method
October 26, 2023 CPE Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will address the recent guidelines issued by the Multistate Tax Commission (MTC) concerning the application of PL 86-272 in today's virtual business environment. Our panel will analyze the new standards and review other current MTC recommendations. Read More

Federal and State Tax Residency Rules: Latest IRS Examination Guidance and Navigating Stat...
September 21, 2023 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will guide tax professionals and advisers on the latest IRS examination guidance and state tax law issues regarding taxpayer residency. The panel will discuss federal and state tax residency rules, residency and allocation matters, U.S. income tax treaties, available tax planning techniq... Read More

State Tax Considerations for Locating a Business: SALT and Incentives, Weighing Factors by...
September 7, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will review the relevant state and local tax factors a business should consider when deciding where to start or move its operations. Our panel of state subject matter experts will explain the applicable state and local taxes and tax rates, state incentives, and economic and other consid... Read More

State Responses to New Section 174 Requirements for R&D: Conforming and Nonconforming Stat...
August 24, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will discuss how federal legislative changes to the ability to deduct research and development (R&D) expenditures impact state income taxes. Our R&D credit veteran will review the current federal requirement to capitalize R&D, states' responses to these changes, best practices for deduc... Read More

State Throwback and Throwout Rules: "Nowhere" Income, PL 86-272, Tangible and Intangible S...
August 10, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide an overview of the policy reasons behind the throwback and throwout rules and discus how the policy rational has been shifting in addition to providing some practical examples. Our panel of state and local tax professionals will discuss nexus, apportionment allocations, and... Read More

State Tax Considerations of Financial Institutions: Determining Nexus, Unique Taxes, Filin...
August 3, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will take an in-depth look at state guidelines for taxing financial institutions. Our panel of state and local tax professionals will analyze how states define, tax, and determine nexus for businesses handling cash, credit, and similar assets. They will point out differences in specific... Read More

Maximizing the Other State Income Tax Credit: Defining Net Income Tax, Qualifying Local Ta...
July 26, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will explain what is a net income tax in certain states and, therefore, eligible for the individual income tax other state credit. Our panel of SALT professionals will point out local taxes that are occasionally overlooked that qualify for this credit, requirements for the credit in spe... Read More

State Taxation of Foreign Income: Section 163(j), GILTI, Section 250 Deduction, Subpart F
July 13, 2023 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss the multitude of differences in state requirements for reporting foreign income. Our panel of experts in foreign income tax matters will explain the latest developments in state taxation of GILTI income and the corresponding Section 250 deduction and payments for practitione... Read More

Multistate Tax Treatment of Multi-Tier Partnerships: Ingesting PTET in a Multi-Tier Entity
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
June 27, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, withholding... Read More

Single Sales Factor Apportionment: Market-Based Sourcing vs. Cost of Performance, Business...
June 22, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will review the nuances and calculations of single sales factor apportionment. Our panel of state income tax consultants will explain differences in market-based sourcing and cost of performance, outline the impact of the sales factor on the disposition of a business, and point out vari... Read More

Appealing Property Tax Assessments: Fair Market Value, Common Exemptions and Incentives, C...
June 13, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Our panel of real estate tax and valuation professionals will discuss the steps necessary to successfully appeal commercial property tax assessments across the U.S. and review specific procedures for New York City and the state of California. Read More

The Interplay of PL 86-272 and Economic Nexus
Navigating Conflicting State Nexus Regulations, Reconciling the Two for Taxpayer Benefit
June 8, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain nexus as outlined in PL 86-272, the sometimes conflicting nexus regulations established by individual states, and how to reconcile the two for the benefit of the taxpayer. Read More

Texas Franchise Tax: Sourcing Rules, COGS Calculations, Entity Issues, and Combined Report...
May 9, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including the most recent sourcing regulations, identifying Texas... Read More

State Pass-Through Entity Taxation Regimes: Analyzing Tax Consequences and Caveats of PTE...
April 27, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss states' pass-through entity (PTE) taxation regimes and when and how to elect PTE taxation in applicable states, as well as analyze the ultimate taxation of owners to mitigate taxes paid. Read More

Market-Based Sourcing and Multistate Apportionment of Revenue From Services and Intangible...
March 30, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax executives and managers with a practical guide to handling challenging state income tax apportionment involving sales of services and intangible personal property. The panel will detail various states' methods of apportioning revenues from services and intangibles, discu... Read More

Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps
State Withholding Rules, Personal Income Tax Allocation, Resident Credits, and More
March 16, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals and advisers guidance on differing state rules on withholding tax obligations for employers and personal income tax allocation for employees operating or working in multiple jurisdictions. The panel will discuss nexus triggers, key challenges under various... Read More

California SALT Developments: PTE Election Eligibility, Interpretation of P.L. 86-272, Sal...
March 2, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will cover critical state tax developments in California for tax advisers working with companies who may be liable for California income/franchise, sales and use, and/or other state and local taxes. Our presenters will explore the following topics: the California's current response to t... Read More

Economic Presence Nexus for State and Local Taxes: Emerging Trends in Gross Receipts, Inco...
Meeting the Challenges of Developing State Standards
February 16, 2023 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide business tax advisers with thorough and up to date guidance on various states' responses to Wayfair. The panel will discuss specific states' responses to Wayfair, including nexus requirements and reporting thresholds. Read More

State Taxation of Gross Receipts: Texas Franchise, Oregon CAT, Ohio CAT, Nevada Commerce,...
February 2, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will address how to manage the increasingly popular gross receipts taxes (GRTs) charged by states. The panel will cover Oregon's corporate activity tax (CAT), Texas' franchise tax amendments, Ohio's CAT, along with other states as well as a few local gross receipts taxing regimes. The sp... Read More

State Taxation of Retirees: Retirement Exclusions, Property Tax Exemptions, and Unique Cre...
January 24, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will highlight the many tax benefits available to seniors in the 50 states for tax practitioners preparing returns for older taxpayers. Our panel of state tax experts will explain retirement exclusions, property tax exemptions, and unique credits offered in specific states for tax pract... Read More

Applying Market-Based Sourcing Rules: Nowhere Sales, Double Taxation, and Minimizing SALT...
January 23, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will go beyond explaining market-based sourcing rules. The panelist of SALT professionals will walk you through specific examples of the application of these rules in key states and varying industries. The panelist will point out how to handle nowhere sales, avoid double taxation, and d... Read More

Business vs. Nonbusiness Income: When to Allocate and When to Apportion
UDITPA Standards, Transactional and Functional Tests for Income Characterization
January 19, 2023 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide SALT tax advisers with a thorough and practical guide to distinguishing between business and nonbusiness income for purposes of determining multistate allocation vs. apportionment. The panel will discuss distinctions between business income which must be apportioned and allo... Read More

Current Trends in State Income Tax: PTE Elections, Revenue Sourcing, PL 86-272, SaaS, NFTs...
January 10, 2023 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will provide a brief introduction to trends in state and local taxation. Our panel of SALT experts will review the latest changes made by states to the landscape of taxation, including states' interpretations of Public Law 86-272, changes to revenue sourcing, and recently added pass-thr... Read More

State Taxation on the Sale of Pass-Through Entity Interests
Sourcing Issues, Tiered Entities, Apportionment vs. Allocation, Residents vs. Nonresidents...
November 22, 2022 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will explain the issues practitioners encounter when reporting and taxing the sale of an interest held in a pass-through entity (PTE). Our panel of SALT veterans will discuss how types of owners, residency, and various state approaches (or lack thereof) impact these calculations, includ... Read More

Top Recent State Corporate Income Tax Cases: Nexus, Business Income, Combined Reporting, a...
October 27, 2022 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals with an instructive review of the top recent state corporate income tax cases. Our panel will discuss SALT cases spanning substantive areas, including nexus, apportionment, non-business income, the tax base, sales factor sourcing, and unitary combined repor... Read More

SALT Due Diligence for Business Sales and Purchases: Determining Economic Nexus and Unfore...
September 22, 2022 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss performing due diligence for state and local tax obligations for business purchases and sales. Our panel of income tax veterans will explain determining filing obligations in specific states, identifying unusual or unexpected state taxes, and how to protect both parties from... Read More

Federal and State R&D Credits: Comparing Federal and State Guidelines, Eligibility Require...
September 7, 2022 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will review the research and development (R&D) credits offered by states. Our panel of state and local tax specialists will explain the credit requirements in specific states, review the federal guidelines for the R&D credit, and explain the process of applying for missed credits in prio... Read More

Composite Return Issues for Pass-Through Entities and Nonresidents: Filing, Withholding, R...
September 1, 2022 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide SALT professionals and pass-through owners who have multistate filing obligations with an in-depth review of preparing composite returns. Filing composite returns is a significant and necessary piece of SALT. However, the burden of withholding and remitting nonresident taxes... Read More

Multistate Partnerships: Navigating Various State Taxation Rules of Corporate Partners
Business vs. Nonbusiness Income Characterization, Aggregate vs. Entity Determination, and...
August 11, 2022 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and professionals with a detailed and practical guide to critical state tax issues and trends impacting partners owning shares of multistate partnerships. The panel will discuss critical questions such as whether the character of pass-through income is determine... Read More

State Addbacks and Subtractions: Managing Rolling, Fixed Date, and Selective Federal Confo...
May 5, 2022 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will detail the most frequent and recent additions and subtractions imposed by states when calculating taxable business income. Our panel of state and local tax experts will give examples of these required adjustments in specific states so that SALT advisers are aware of these when calc... Read More

Commonly Overlooked State Tax Credits and Incentives: R&D, Investment, Jobs Tax Credits, a...
Excelsior Programs, CA Competes, NY Qualified Emerging Tax Credit, NYC Musical Tax Credit
April 28, 2022 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will highlight opportunities for companies to increase their bottom line by taking advantage of state tax credits and incentives that are often overlooked. Specific credits and eligibility requirements for these credits in California, New York, and other states will be discussed. Read More

State Property Taxes and Incentives: Lowering Assessments, PILOT Agreements, California Pr...
February 17, 2022 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will discuss property tax assessments, exemptions, and incentives for SALT professionals working with taxpayers in multiple states. Our panel of state tax experts will discuss the types of property subject to tax, PILOT agreements offered in many states, California's Proposition 13, and... Read More

States' Nexus Claim Assertions: Responding to State Income Tax Liability Challenges
California, New York, Texas, and Other States
January 20, 2022 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will explain states' tactics for raising revenues by asserting nexus claims against multistate businesses. Our panel of SALT experts will discuss how specific states (including New York, California, and Texas) target interstate businesses and assess state income tax liability and how ta... Read More

Mandatory Unitary Combined Reporting: Navigating Conflicting and Evolving State Rules
Latest Guidance on Regulatory and Enforcement Developments
July 15, 2021 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will review the latest developments in combined reporting for state corporate income tax purposes for tax professionals and advisers. The panel will offer approaches to streamline compliance and address the challenges of sometimes contradictory and competing regulations requiring mandato... Read More

Reverse SALT Audits: Examining Tax Reform Positions, Sales Sourcing, Combined Reporting Me...
June 29, 2021 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide SALT practitioners with the steps to analyze prior state income, sales and use, and franchise tax returns for potential refunds. Our panel of state and local tax experts will discuss identifying opportunities for tax savings generated by recent tax acts, reviewing sales sour... Read More

State Transfer Pricing Audits: Forced Combinations, Add-Backs, IRC Section 482, and Recent...
June 2, 2021 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss the rise in state challenges of transfer pricing arrangements. Our panel of SALT veterans will cover choosing, documenting, and defending intercompany pricing agreements for multistate businesses. Read More

Performing Multistate Nexus Reviews: Assessing Sales, Income, and Other Tax Exposure
February 3, 2021 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will outline the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state. Read More

Independent Contractor Federal and State Tax Issues: CA AB5, Dynamex, IRS 20-Factor Tests,...
January 14, 2021 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain federal and state criteria for determining workers' classification as either employees or independent contractors. Our panel of tax experts will discuss California AB5, the Dynamex decision, and the ABC test used by most states, as well as the IRS's 20-factor test for determ... Read More

Negotiating State Tax Settlements: Voluntary Disclosure, Amnesty Agreements, and Audit Str...
September 23, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain the methods available for resolving past multistate tax liability for businesses and advisers to taxpayers selling products or services in several states. Our panel of state and local tax veterans will cover voluntary disclosure programs, amnesty arrangements, and negotiatin... Read More

State Taxation of Digital Goods and Services: Cloud Computing, Cryptocurrency, Gaming, Vir...
July 29, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will cover situations actually and potentially creating state income tax nexus for digital revenue received by businesses. Our SALT panel will discuss how specific states determine nexus for digital goods and products, which states have rules concerning the determination, and how to best... Read More

State Tax Strategies for Athletes and Entertainers: Residency and SALT Deduction Limitatio...
June 18, 2020 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss how performers are taxed in varying states, mitigating the impact of state taxes, and the impact of tax reform on athletes and entertainers. Most individuals live and work in the same state and file a federal and a single state return. Professional athletes and entertainers... Read More

COVID-19 Relief and State Tax: NOL Adjustments, 163(j), Payroll and Sales Tax, State-Speci...
June 2, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will address state responses to COVID-19 and discuss the potential state tax implications of the federal tax changes in the recently enacted Coronavirus Aid, Relief, and Economic Security (CARES) Act. In addition to state income tax, our SALT experts will outline state-specific assistanc... Read More

State Taxation of Cannabis: Interplay With Federal Taxation, Recent Cases and State Initia...
Mitigating Sales, Growers, and Excise Taxes
May 20, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will address the state taxes imposed by states that have legalized/decriminalized cannabis and the interplay between federal and state tax treatment of businesses in the flourishing cannabis industry. Our panel will review current developments and explain the taxing regimes in individual... Read More

State Corporate Income Apportionment: Key Fundamentals and Legislative Trends
Understanding State Approaches to Factor Weighting, Service Revenue, Key Apportionment Con...
March 26, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide SALT practitioners working with multistate companies a review of key apportionment concepts, relevant court decisions, and new state laws and proposals. Read More

New York State and City Tax Issues: Top Tax Issues Impacting Businesses and Business Owner...
Choice of Entity, Nexus, Apportionment, Sales Tax, and Other Considerations
February 17, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain the unique aspects of New York State and City taxation when compared to the laws of other jurisdictions. Our expert will guide SALT professionals and business owners through a summary and evaluation of key issues within New York's corporate tax, sales tax, withholding tax, a... Read More

Stock Compensation, Deferred Compensation and State Income Taxes
Compliance with Corporate and Employer Filing
December 11, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss the state tax implications of incentive stock options (ISOs), non-qualified stock options, restricted stock units (RSUs), and other forms of stock compensation, including withholding obligations and issues involving mobile employee incentives. Read More

State and Local Tax Challenges in Mergers, Acquisitions, and Asset Sales
November 5, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will prepare SALT professionals to identify and respond to state issues during due diligence for mergers, acquisitions, and asset sales. The panel will explore specific challenges that arise with sales, corporate income, franchise/net worth, property, and other taxes. Read More

Current California Tax Issues: New Sales Tax Nexus Thresholds, Market-Based Sourcing Rules...
October 24, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will guide SALT professionals through the complexities of California tax compliance, and provide an update on the latest developments in California business taxation, including market-based sourcing, pass-through entities, local taxes imposed by San Francisco and Los Angeles, and the rec... Read More

Managing State NOLs: Tracking Carryovers and Limitations Under Section 381 and Section 382...
August 21, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will address the complexities of calculating and maintaining an entity's state NOLs. A practitioner must determine how to best utilize a state net operating loss (NOL) in each state an entity does business. Our panel of experts will guide practitioners and corporate return preparers thro... Read More

State Taxation of Income From Foreign Affiliates After the Tax Reform
Multistate Treatment of GILTI, FDII, Section 250 Deductions and Other Tax Issues
July 11, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax specialists, advisers, and counsel with a deeper understanding of crucial multistate tax developments involving taxation of income derived from foreign affiliates and subsidiaries post Tax Cuts and Jobs Act ("TCJA") of 2017. State taxation of GILTI varies depending on ho... Read More

State and Local Tax Considerations Under Current Federal Tax Law
Impact on High-Tax States, SALT Deduction Cap, Deemed Repatriation and Other Conformity Is...
May 7, 2019 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will focus on the ripple effect of the new tax law on state taxation. The panel will discuss the limitations and removal of specific state tax benefits within the new tax law causing states to deviate from federal law to maintain or add benefits for individuals and businesses within stat... Read More

Nexus Limitations and Protections for Service Providers Post-Wayfair
P.L. 86-272 and Interstate Taxation, Nexus Standard Under the Due Process and Commerce Cla...
February 19, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will guide tax professionals and advisers on nexus limitations and protections for service providers in light of the Wayfair decision. The panel will discuss key challenges stemming from the economic presence test, nexus standards under the due process clause and commerce clauses, inters... Read More

State Tax Guidance on Remote Sellers Post-Wayfair: State Law on Economic Nexus, Compliance...
Avoiding Liability for Unpaid Taxes and Penalties; State Sales Tax Requirements, Limitatio...
December 11, 2018 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals and advisers guidance on recent state regulatory developments on economic nexus post- Wayfair. The panel will discuss new state regulations affecting remote sellers, tax compliance challenges, and mechanisms to avoid unintended tax consequences for small an... Read More

Corporate Tax Planning for Out-of-State Workforces: SALT Compliance, Non-Income Based Taxe...
Using Out-of-State Contractors, Payroll Tax and Non-Resident Withholding, and More
October 25, 2018 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will guide tax professionals and advisers on state and local tax challenges and effective planning methods for out-of-state workforces. The panel will discuss state regulations and reporting requirements, consequences of noncompliance, tax challenges associated with the use of out-of-sta... Read More

Mitigating Federal Limitations on SALT Deductions: New State Laws and Tax Planning Techniq...
September 20, 2018 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will guide tax professionals and advisers on new state laws implemented in response to limitations on the deductibility of state and local taxes (SALT) imposed by tax reform. The panel will examine new state tax law enacted in New York, Connecticut, and other tax legislation proposed by... Read More

State and Local Tax Implications of Tax Reform
Impact on High-Tax States, SALT Deduction Cap, Deemed Repatriation and Other Conformity Is...
May 2, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will focus on the ripple effect of the new tax bill on state tax law. The panel will discuss the limitations and removal of specific state tax benefits within the new tax bill causing states to deviate from federal law to maintain or add benefits for individuals and businesses within sta... Read More

State Research and Development Tax Credits: Navigating Multi-State Apportionment Rules
Identifying State Deviations From Federal Treatment, Uncovering R&D Tax Benefits for Compa...
June 27, 2017 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and compliance professionals with a thorough and practical guide to claiming research and development (R&D) income tax credits in a multi-state setting. The panel will discuss how to determine activities that may be treated as qualified research activities (QRAs... Read More

Navigating Impact of New York Corporate Tax Overhaul: New Apportionment and Reporting Rule...
Mastering Unitary Reporting, Market-Based Sourcing, and Changes to NY State Treatment of N...
February 9, 2017 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide corporate tax advisers with a thorough and practical guide to the latest developments in New York State's multi-year tax reform initiative. The panel will discuss the broader framework of New York's corporate tax reform changes and will address the provisions scheduled to go... Read More

Final Section 385 Regs: Navigating State and Local Tax Impact of New Debt-to-Equity Reclas...
January 12, 2017 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide state and local tax advisers and finance professionals with a critical first look at the state and local tax implications of the sweeping final regulations under Section 385 which present significant changes in the way intra-company debt is treated among commonly controlled... Read More

Navigating State Voluntary Disclosure Programs: Multistate and Single State Programs to Re...
Minimizing or Avoiding Penalties and Interest, Identifying Nexus Problems, and Quantifying...
May 24, 2016 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a detailed and practical guide to navigating the multistate voluntary disclosure programs (VDPs) for noncompliant taxpayers with potential but unassessed state tax liabilities through a central point of contact. The panel will also discuss the nuances of in... Read More

State Tax Incentives: Structuring Activities to Take Advantage of Capital Investment, Hiri...
March 23, 2016 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and corporate tax professionals with a solid working knowledge of the key tax incentives that individual states provide to corporations and business entities to encourage expansion or relocation within the state. The panel will discuss the primary state-level in... Read More