Mastering Multistate Taxation Nexus, Withholding, and the Convenience Rule

Overview

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it’s important to understand the guidance with respect to these measures to ensure that a company’s financial statements remain GAAP compliant and are not misleading. Speaker/Author: Kelen F. Camehl, CPA, MBA

Highlights

• tax planning strategies
• federal tax updates
• IRS compliance guidelines

Objectives

• Distinguish between physical and economic nexus and identify how states establish tax obligations for each
• Recognize how remote employees influence nexus determination for businesses and legal precedents that shape taxation policies for remote workers.
• Recognize the risks of non — compliance and the benefits of voluntary disclosure programs offered by the Multistate Tax Commission (MTC).
• Identity strategies for mitigating double taxation, including establishing bona fide home offices or structuring employment arrangements in tax — favorable ways.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.