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Current Issues in Attributional and Agency Nexus

 Lorman Education Services
BenefitsA state's ability to impose taxes on a multistate business is limited by nexus standards rooted in the U.S. Constitution. In 1992, the U.S. Supreme Court reaffirmed its longstanding rule and held in Quill Corp. v. North Dakota that nexus requires some form of physical presence in the taxing state. However, physical presence is not limited only to direct presence. It may also be established indirectly through relationships with third-parties in the taxing state. In today's economy, states are pushing nexus limits farther than ever before and are increasingly focusing on third-party and affiliated relationships as a means to create nexus.

This teleconference will explore the concept of third-party nexus - often called agency nexus or attributional nexus - and will explain some of the traps and pitfalls that can subject a business to state tax obligations despite a lack of direct physical presence. Learn how a related company can create nexus and understand the do's and don'ts to reduce nexus risks. The panel will also discuss the latest legislative and case law developments, including the controversial web-based nexus statute in New York and other states. Gain practical tips for planning through safe harbors and de minimis activities.

This teleconference is a must for any business that has relationships with independent contractors, in-state businesses - either affiliated or unaffiliated - or other third-parties outside its home state.
Accountants, CPAs, controllers, attorneys, CFOs, tax managers, finance directors, accounts payable professionals, bookkeepers and enrolled agents
This is primarily teleseminar training
Training Presented in:English
Training Provided by Lorman Education Services
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About The Training Provider: Lorman Education Services
Lorman Education Services - Lorman Education is dedicated to providing cost-effective training opportunities that meet the needs of our members and enhance their skills, knowledge, and competencies. Please use Priority Code 16175 when registering. Lorman Education Services began offering continuing education seminars in 1987. Lorman Education is dedicated to providing cost-effective training opportunities that...
Click here for more information or to take this course
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