Pennsylvania adopted “market” sourcing for tax years beginning on or after January 1, 2014. However, Pennsylvania’s “market” sourcing regime has several unique provisions that lead to very different sourcing results from other states that have adopted market sourcing. In many cases, the statute and DOR’s own guidance can require taxpayers to exclude receipts from Pennsylvania customers from their sales factor numerator.
活动类型: 网络研讨会
- 开始日期／时间:
- 20 March 2018, 2:00 PM EDT
- 结束日期／时间:
- 20 March 2018, 2:30 PM EDT
Join our state tax team for a discussion of different sourcing methods and opportunities under Pennsylvania’s unique sales factor sourcing regime, including opportunities specific considerations for:
- Franchisors
- Brokerage services
- Investment banking
- Taxpayers with management services companies in their corporate group
- Software, SaaS and cloudcomputing companies
- Vehicle and other leasing entities
- Information services and information technology companies
- Telecommunications companies
- And many more