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Foreign Affiliates: State Income Tax Implications

Learn to properly identify tax filing requirements for qualifying entities.

Foreign companies doing business in the U.S. need to navigate the issues around nexus and taxability in the various states. Most rules do not follow Federal rules and lack of P.E. may not mean lack of nexus for income tax or sales/use taxes. Determining whether or not an entity is subject to state taxes is only the first step. The mechanics of how to arrive at the taxable state income takes many different factors into consideration. Furthermore, there are non-income taxes to comply with as well, such as sales/use taxes or gross receipts taxes. Lack of compliance in these areas can pose a detrimental financial risk to foreign entities and should be mitigated as much as possible.

Runtime: 101 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Income Tax

  • Nexus/Filing Requirements
  • Group Composition/Elections
  • Factor Representation
  • International Tax Provisions Impacting the States
    • GILTI
    • Section 965 Repatriated Income
    • Subpart F
    • FDII
    • Interest Expense Limitation

Indirect Taxes

  • Wayfair and Economic Nexus

Other Unique Taxes

  • Texas Margin Tax
  • Oregon CAT
  • Ohio CAT
  • Washington B&O Tax
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on May 20, 2020.

Call 1-866-352-9540 for further credit information.

  • ISM 1.5
     
  • Participants who successfully complete this program will receive 1.5 hours of continuing education. They may be applied toward ISM CPSM, CPSD or C.P.M. recertification. ISM's consent to approve hours for this educational event is not an endorsement of this program or its content by ISM.
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • ME CLE 1.5
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Daniel Cassidy, CPA

Daniel Cassidy, CPA

Clark Nuber PS

  • Tax principal at Clark Nuber PS in Bellevue, Washington
  • Practice focuses on taxation of corporate and international business transactions for domestic and foreign clients
  • Has written several publications and is a regular speaker on topics related to international and corporate taxation
  • B.S. and M.A. degrees, State University of New York at Buffalo
  • Can be contacted at 425-454-4919 or [email protected]
Maria Keating

Maria Keating

Clark Nuber PS

  • State and local tax principal at Clark Nuber PS in Bellevue, Washington
  • Practice focuses on all state and local tax issues with a heavy emphasis on income taxes for corporations, partnerships and other flow-through entities
  • Conducts regular seminars and workshops on various state and local tax topics
  • Regularly publishes articles and blog posts on state and local tax topics
  • Member of AICPA and WSCPA
  • CPA licensed in Washington State
  • Bachelor's degree in accounting and master's degree in taxation, Florida Atlantic University
  • Can be contacted at 425-709-4870 or [email protected]
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
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  • White Papers and Articles
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Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 407454
Published 2020
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