Tax Issues for Technology Companies

Training Provided by Lorman Education Services Tax laws pertaining to technology companies are confusing and numerous - is your business at risk? Attend this enlightening seminar and stay abreast of the latest tax issues relating to technology companies. Our seasoned professionals will provide practical answers to your most pressing questions about state and local tax nexus. You'll get an inside look at how to respond to confusing issues surrounding property tax and margin tax. Take advantage of this opportunity to make sure you stay current and stay out of trouble. You'll hear proven techniques for getting results - and getting ahead. Benefits for You - Revamp how you approach state and local tax nexus questions - Tips on designing incentive, retention and severance plans for companies in bankruptcy - Ease your worries concerning intellectual property licensing taxes - Delve deeper into the state and local taxation of software and Internet services - Get up to date on recent developments related to compensation and benefits

Tax Issues for Technology Companies Agenda

8:00 am - 8:30 am Registration

8:30 am - 9:30 am State and Local Tax Nexus

- Charolette F. Noel

- Constitutional Restrictions on States' Ability to Impose Taxes

- Creating Nexus Through the Presence of Employees and Independent Contractors

- Creating Nexus Through Telecommuting Employees and Home Offices

- Creating Nexus by Locating Servers in a State

- Creating Nexus Under New York's Vendor Presumption (The "Amazon Tax")

9:30 am - 10:30 am State and Local Taxation of Software and Internet Services

- Stephen G. Harris

- Taxation of Computer Programs

- Taxation of Information and Data Processing Services

- Taxation of the Application Service Provider Model

- Application of the Internet Tax Nondiscrimination Act

10:30 am - 10:40 am Break

10:40 am - 11:40 am State and Local Taxation of Intellectual Property Licensing

- Stephen G. Harris and Charolette F. Noel

- Taxation and Sourcing of Intellectual Property Licenses

- Acquiring and Transferring Intellectual Property

- Use of Holding Companies

- Intercompany Add-back Provisions

11:40 am - 12:00 pm General Compensation and Benefit Update on Recent Activity

- Brian L. Cumberland

12:00 pm - 1:00 pm Lunch (On Your Own)

1:00 pm - 1:40 pm Designing and Structuring Incentive, Retention and Severance Plans for Companies in Bankruptcy

- Brian L. Cumberland

1:40 pm - 2:55 pm Property Tax Issues

- John Brusniak Jr.

2:55 pm - 3:05 pm Break

3:05 pm - 4:30 pm The New Texas Margin Tax: Pitfalls and Opportunities for Technology Companies and Other Businesses Operating in Texas

- Charles D. Pulman, J.D., LL.M., CPA

About The Training Provider: Lorman Education Services

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