Multistate Corporate Income Taxation: Advanced Concepts (Fifth Edition)

Authored by Michael S. Schadewald, PhD, CPA
About this Course
This course is designed to build upon the professional's basic knowledge of multistate income taxation issues. It covers advanced topics in this area, including economic, agency and affiliate nexus; specialized industry apportionment formulas; sales sourcing rules; non-income taxes; and taxation of pass-through entities. It also discusses mechanisms used by states to limit tax base erosion. Upon completing this course, you should be able to: • Explain the theories of economic nexus, agency nexus, and affiliate nexus • Describe why states provide special rules for computing apportionment percentages for businesses in certain industries • Describe the cost-of-performance rule and market-based approach for sourcing sales of services • List which states impose unconventional business taxes in lieu of a regular corporate income tax • Detail the mechanisms states use to limit the ability of taxpayers to shift income and erode the state income tax base
$ 80.00
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NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
1.0
Prerequisites
Multistate Corporate Income Taxation: Basic Principles
Last Updated
10/07/2016
CCH-CL_MultistateAdvCon5Ed