![Introduction to Fiduciary Governance, ERISA Fiduciary Institute 6-Part Webinar Series (Part 1) [CC]](/content/dam/aba-cms-dotorg/aba-default-product.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
Introduction to Fiduciary Governance, ERISA Fiduciary Institute 6-Part Webinar Series (Part 1) [CC]
Principles for Sourcing of Multijurisdictional Income or Slicing Shadow
Principles for Sourcing of Multijurisdictional Income or Slicing Shadow
Unlock the discounted member rate
Join first as a member, and then purchase this product at special member pricing.
The articles and essays included in this
Edition offer an overview of the group reporting schemes in use across the country and examine the economic origins and the evolution of the unitary business principle that underlies combined reporting. They explore the policy considerations that states assess in choosing whether to adopt combined reporting and the conflicting policy goals of different jurisdictions. Additionally, they examine single vs. aggregate taxpayer theory, analyze procedural issues raised by combined reporting, explore the ultimate (but apparently unreachable) goal of uniformity, and, finally, weigh all the pros and cons of combined reporting. The day-long program from which these pieces are adapted was held at Georgetown University Law Center on May 14th, 2008. For information on the
State and Local Tax Lawyer 2008 Symposium Edition,
click here.
Product Details
Sponsors
Section of Taxation
Product Code
5470762PDFC
Publication Date
6/1/2011 12:00:00 AM
Related On-Demand CLE
Audio and Video | On-Demand CLE
Hot Topics for Health and Welfare Plans (Employee Benefits Spring Update Webinar Series: Part 1) [CC]
![Update on DOL Enforcement Activity (ERISA Fiduciary Institute Webinar Series: Part 3) [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/399444637/399444637.Def.L.png.transform/product-2x/img.png)
Audio and Video | On-Demand CLE
Update on DOL Enforcement Activity (ERISA Fiduciary Institute Webinar Series: Part 3) [CC]
Related Events
May
10
Events | Webinar
Virtual 2021 May Tax Meeting
CLE 60 min
Join us to learn from and meet with the country's leading tax attorneys and government officials, discussing the latest federal, state, and local tax policies and more.More information coming soon!
Jul
20
Events | Webinar
Canadian Tax Traps for the Unwary American
CLE 90 min
Canada and the United States share 5,500 miles of border, a common language (excluding the Quebecois), and common legal antecedents. All of this similarity, however, cloaks important differences in o…
Mar
15
Events | Webinar
Virtual 2021 ABA/IPT Advanced Tax Seminars
CLE 60 min
Sales/Use Tax Seminar – Monday 3/15 to Wednesday 3/17State Income Tax Seminar – Wednesday 3/17 to Friday 3/19Property Tax Seminar – Wednesday 3/17 to Friday 3/19…