Nexus WEBINAR

January 01, 1970

12:00 AM

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Speaker:

James Dawson JD Miles & Stockbridge, PC Profile Photo

Speaker:

Sonia Shaikh Miles & Stockbridge PC Profile Photo

Speaker:

Joseph Flack BDO USA LLP Profile Photo

Speaker:

Brigid Fitzpatrick BDO USA LLP

EVENT DESCRIPTION

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.

EVENT OBJECTIVE

Learning Objectives

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.

EVENT DETAILS

Company:

Miles & Stockbridge PC and BDO USA LLP

Number of Hours:

4 (Recommended)

Prerequisite:

Knowledge of Tax Law Regulations

Program Level:

Update

Knowledge Level:

Intermediate

Delivery Method:

Group Internet Based

Number Of Days:

Food Included:

Seminar Number:

Early Cut Off Date:

01/01/1970

Phone:

Venue:

Accommodations:

Recommended For:

CPA (4)

Approved By:

NASBA