transcript   Transcript

Individual Income Tax and Corporate Income Tax

Recorded on: Mar. 21, 2017
Running Time: 01:49:45

Full Transcript:

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Taken from the Web Program Nuts & Bolts of State and Local Tax 2017 recorded March, 2017 in New York.

Individual Income Tax and Corporate Income Tax [01:49:45]

• Individual Income Tax
    o Differences from federal income tax
    o Changing domicile and tax residence
    o State taxation of nonresidents
• Corporation Income Tax 
    o Nexus: when is a corporation subject to a state’s taxing jurisdiction?
    o Apportionment of income of a multi-state business
    o Combined and consolidated returns of related corporations
    o Transfer pricing
Janet M. Bernier, Gregory E. Cunningham, Corey L. Rosenthal, Lance E. Rothenberg

The purchase price of this segment includes the following article from the Course Handbook available online:

  • Taxation of Individuals, Including Nonresident Employees
    Lance E. Rothenberg, Corey L. Rosenthal
  • Overview of nexus, allocation and apportionment, reporting methods, & transfer pricing (PowerPoint slides)
    Jack R. Kramer

Presentation Material

  • Overview of Nexus, Allocation and Apportionment, Reporting Methods, & Transfer Pricing
    Gregory E. Cunningham
Janet M Bernier ~ BDO USA LLP
Corey L Rosenthal ~ CohnReznick
Lance E Rothenberg ~ Tenenbaum Law PC
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