Three factor apportionment is making a comeback in California, Pennsylvania, and elsewhere.

发言人:: Kyle O. Sollie Shail P. Shah Kenneth R. Levine

活动类型: 继续法律教育(CLE)或继续专业发展(CPD), 网络研讨会

开始日期/时间:
19 January 2022, 2:00 PM ET
结束日期/时间:
19 January 2022, 3:00 PM ET
More Information:
Three factor is back!

Keep your Multistate Tax Compact claims alive, keep your multi-state property and payroll data, and keep your options open. Then, tune in for our discussion of the emerging litigation in these, and other, ostensibly single-sales-factor states where taxpayers are requesting the right to use three factor apportionment. Whether the arguments are rooted in statutory provisions allowing the use of alternative apportionment formulas to avoid distortion, other provisions of state law, or federal constitutional law, taxpayers are seeking reasonable representation of their people and property as part of their apportionment. Sign up, watch, learn – and earn some CLE/CPE credits.

PLEASE READ – Important CLE information:

This program is presumptively approved for 1.0 CLE credit in California, Connecticut, Illinois, New Jersey, New York, Pennsylvania, Texas and West Virginia. Attendees who are licensed in other jurisdictions will receive a uniform certificate of attendance but Reed Smith only provides credit for the states listed. This program is also presumptively approved for 1.0 New Jersey CPE. Please allow 4-6 weeks after the program to receive a certificate of attendance.