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Intercompany Expense Disallowance Via Add-back Statutes: A Constantly Changing Environment

Deloitte Dbriefs | Multistate Tax

Start date and time

June 3, 2014 2:00 PM

End date and time

June 3, 2014 3:00 PM

Time zone:

(GMT-05:00) Eastern Time (US & Canada)

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Host: Karen Boucher, Director - Deloitte Tax LLP
1 Intermediate CPE Credit: Taxes 

To date, approximately half of the states have enacted add-back statutes that disallow tax deductions for certain intercompany expenses. With more states considering similar statutes as well as new variations, what should tax executives be aware of? We'll discuss:

  • Scope of the statutes, including deduction disallowance for certain classes of interest and royalties, management fees, and other intangible expenses.
  • Common safe harbors, including income-receiving party subject to another jurisdiction's tax and so-called foreign country and conduit exceptions.
  • The manner in which states are interpreting, procedurally implementing, and enforcing the add-back provisions, including in-depth documentation requirements.

Understand practical implications of this growing trend in state taxation.

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