FMN Taxes

FMN - 2017/November, Seg.2 - Targeting Tax Revenue from ''Out-of-Staters'': What You Can Do

Course Overview
With their budgets shaken by another fiscal crunch, many states are increasingly targeting out-of-state businesses as additional sources of needed revenue by changing their rules on nexus and on income apportionment. Attorneys Arthur Rosen and Mark Yopp, partners of McDermott Will & Emery, explain the steps that you can take to stay in compliance and to minimize the likelihood that your enterprise will pay taxes based on more than 100% of its income.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify how and why states are relying on economic nexus to tax enterprises;
  • Distinguish between "cost of performance" and "market-based sourcing" as a means of taxing service revenues;
  • Define what "cloud computing" is and the extent to which it is taxable;
  • Explain how and why states are amending False Claims Acts to include tax fraud.

Content Partner:

FMN online

SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of
content, SmartPros has been providing mandatory continuing education
products since 1981. SmartPros provides services and content to its
professional and corporate clients, in a variety of media including Web, CD
ROM, and video. In the accounting market, SmartPros also has a predominant
news and information portal which receives 200,000+ visits per month and
provides services to over 100,000 subscribers. SmartPros' customers include
50% of the Fortune 500, as well as the major firms and associations in each
of its professional markets.


Prerequisites/Advanced Preparation:

Work experience in a corporate staff environment, or an introductory course in taxation.

Speaker / Author:

FMN Online
SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS

Price (USD)

Standard Rate: $69.90

Details

Course Code : FMN1229-FM

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Taxes

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