Start Date and Time
May 7, 2013 2:00 PM
End date and time
May 7, 2013 3:00 PM
Time zone:
(GMT-05:00) Eastern Time (US & Canada)
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Host: Karen Boucher, Director - Deloitte Tax LLP1 Intermediate CPE Credit: Taxes
For state income and franchise tax purposes, many states have employed cost-of-performance standards for apportioning receipts from sales of intangible property and services. But what if two states with similar statutes reach different conclusions? We'll discuss:
How states typically approach cost-of-performance standards.
Conclusions of tax authorities and courts in Massachusetts and Oregon regarding the application of their respective standards.
What to look for in cost-of-performance statutes and related rules, including important definitions, to discern how the standards operate.
Learn how state treatment of cost-of-performance standards could impact how you apportion receipts from sales of intangible property and services.
Please note: CPE Credit is not available for viewing archived programs.
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