The panel will discuss how states define nexus—the amount and degree of a taxpayer’s business activity that must be present in a jurisdiction to subject the taxpayer to that jurisdiction’s taxing authority—and the impact of current nexus trends, particularly those related to emerging tech-based industries. Broadly, the program will discuss nexus and its legal history, the development of nexus with regards to income and sales and use taxes, current nexus trends, and nexus in practice.
1) To understand the concept of nexus and how it applies to a taxpayer’s activities.
2) To understand how federal constitutional principles and Congress have contributed to nexus concepts.
3) To understand how nexus allows or limits a state’s ability to tax.
4) To understand how a Taxpayer’s activities, employee, agents, and independent contractors create nexus for the taxpayer.
5) To understand the interrelation between physical presence nexus and economic nexus.
6) To understand how nexus concepts have evolved and how a taxpayer could suddenly discover it has nexus without changing its activities.
7) To understand business risk, exposure quantification, and mitigation steps.
Miles & Stockbridge PC and BDO USA LLP
Number of Hours:
Knowledge of Tax Law Regulations
Group Internet Based
Number Of Days:
Early Cut Off Date: