The Virtual Presentation of Selected Sessions of the Basics School will be held via the Zoom platform. The presentations will be offered as follows:
August 17 – 3:00 – 5:00 pm ET
Unitary Business Principle & Apportionment (INCOME TAX SCHOOL)
Curriculum: Examine the unitary business principle and its implications for formulary apportionment of multi-corporate groups; computation of factors: sales, property and payroll.
Ben Muilenberg, PwC, Sacramento, CA
Andrew Plever, PwC, Philadelphia, PA
August 31 – 3:00 – 5:00 pm ET
State Income Tax Base I (INCOME TAX SCHOOL)
Curriculum: Review concepts involved in computing state income tax base, including tie-in to federal return, modifications to federal tax base, multi-corporate group filing options, business/non-business determination and allocation/apportionment.
Susan Ferlianto, Deloitte, Atlanta, GA
Michael Paxton, Deloitte, Atlanta, GA
November 2 – 3:00 – 5:00 pm ET
Basic Unitary/Filing Methods (INCOME TAX SCHOOL)
Curriculum: Overview of filing methods required by the various states with a discussion of the unitary method.
Nikki Dobay, Eversheds Sutherland (US), Sacramento, CA
Robert Porcelli, PwC, McLean, VA
November 9 – 3:00 – 5:00 pm ET
Jurisdiction to Tax (SALES TAX SCHOOL)
Curriculum: Review of the various restrictions on a state’s ability to impose sales taxes such as constitutional restrictions, federal legislation and judicial pronouncements.
Sherry Lam, Grant Thornton, Fort Lauderdale, FL
Scott Peterson, Avalara, Seattle, WA
December 5 – 3:00 – 5:00 pm ET
Sales Tax Base, Taxability and Characterization
Curriculum: Analyze nature of sales vs. use taxes, including typical statutes and other authorities; explore application of form over substance doctrine and presumption for taxing tangible personal property.
Thomas Lopez, KPMG*, Atlanta, GA
Nick Saye, KPMG*, Atlanta, GA
$50 per session/ $200 for all 5
COST Practitioner Partner/All Other Attendees
$100 per session / $400 for all 5
For More Information:
Please contact Karen Galdámez, COST, 122 C Street, NW, Suite 330, Washington, DC 20001, fax: 202.484.5229, e-mail: KGaldamez@cost.org.