22nd Annual Ohio Tax Conference

01/29/2013 - 01/30/2013

State + Local Tax

Hyatt Regency Columbus
350 North High Street
Columbus, OH 43215

Mitchell A. Newmark and Craig B. Fields

Craig B. Fields and Mitchell A. Newmark


Topics include:

“Issues in Alternative Apportionment, MTC’s Three-Factor Formula & The Gillette Decision,” Presented by Craig Fields (January 29, 2013 from 3 pm – 4 pm)

  • Use of alternative apportionment to require combined reporting and/or to require market based sourcing.
  • MTC’s Three-Factor Formula, the Gillette decision from California and the implications for other states that have adopted the MTC apportionment rules, including Michigan and Texas.
  • Opportunities and challenges with the election to use the MTC apportionment formula and practical advice for prior and future filings.

“Combined Reporting Issues,” Presented by Mitchell Newmark (January 29, 2013 from 4:15 pm – 5:15pm)

  • Issues related to intercompany transactions and sharing of credits or losses between combined group members.
  • International aspects of combined reporting and State combined reporting regimes.

“Nexus Developments … Is There Any Place Left to Hide?,” Presented by Craig Fields (January 30, 2013 from 11 am – 12:30 pm)

  • Recent developments in defining judicial boundaries of ‘substantial nexus’ and applying the bright-line test.
  • Issues related to sales/use, state income, franchise, and business activity taxes.
  • Due-process clause nexus.
  • Commerce clause nexus.
  • Recent United States Supreme Court and State court decisions affecting nexus.
  • Review of pending nexus legislation.

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