Oregon and State & Local Taxation – Intermediate (4 hours - afternoon)

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Nov 12, 2019

Registration: 12:15 PM / Program: 12:45 PM - 4:30 PM

Fees

Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

This new intermediate half-day Oregon and State & Local Taxation program is authored and instructed by Harriet Strothers, CPA, Delap LLP, Lake Oswego, who is recognized for her local and extensive national expertise and instruction skills in this arena. You will obtain a brief overview of the basics followed by an intermediate dive into a variety of pertinent topics. Learn about Economic Nexus Issues, Nexus Study / Voluntary Disclosure as well as Pass Through Ownership & Nexus. The recent U.S. Supreme Court nexus decision in Wayfair will also be addressed. Additionally, you will learn about Public Law 86-272, Cloud Computing, Reporting an RAR, IRS & State communications, Unclaimed Property, State updates, City of Portland & Multnomah County and Oregon, California, and Washington.

This is a companion to the four-hour Oregon and State & Local Taxation – The Basics program, and may be taken in conjunction with or as an independent program.

Designed For

CPAs in public practice who want to expand and strengthen the scope of services they provide to clients and CPAs in industry who want to understand their exposure to State and Local Tax issues.

Objectives

Upon completion of this course, you will have a better understanding of the complexities associated with the rapidly changing state tax laws, pass through ownership, and various nexus creating activities.

Major Subjects

  • Recap of “State & Local Tax (SALT) 101 – The Basics” at a high level (10-15 minutes)
  • Economic Nexus Issues
  • Public Law 86-272
  • Cloud Computing
  • Pass Through Ownership & Nexus: apportionment; throwback throw-out throw-up; section 18 alternative apportionment; pass through apportionment; sale of pass through
  • Reporting an RAR to the States
  • IRS / State communications
  • Nexus Study / Voluntary Disclosure
  • Unclaimed Property
  • State and Local Updates: California, Oregon, City of Portland, Multnomah & Washington county

If you would like to register for this event, please contact OSCPA at 800-255-1470, 503-641-7200, or email profdev@orcpa.org.