New York University Institute on State and Local Taxation
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Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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Each December the biggest names in state and local taxation gather at New York University and offer presentations on hot, cutting-edge issues in state and local taxation to their fellow practitioners at the NYU Institute on State and Local Taxation. They develop their presentations into law review-quality articles, published by Matthew Bender, that examine the most critical tax issues of the year in exhaustive depth. As practical as they are scholarly, these indispensable articles are laden with examples, tax-planning tips and commentary. The leading tax law authorities deliver insightful and problem-solving guidance, including:
• Intellectual Property
• Taxation of E-Commerce
• State Tax Nexus Issues
• Sales/Use Tax
• State Tax Administration
• State-specific topics
• Accounting issues
• Professional ethics
• Includes index, table of cases and table of statutes.
The 2023 edition ISBN is 9781663363114.
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Table of contents
CHAPTER 1 Exploring the Flaws of Gross Receipts Taxes in a Modern Economy
RICHARD D. POMP
MICHELLE DeLAPPE
DOUGLAS L. LINDHOLM
CHAPTER 2 Intentionalism and Textualism Yield Strikingly Different Results in Interpreting the Meaning of the Uniform Division of Income for Tax Purposes Act: A Tale of Two Cities
BRUCE FORT
CHAPTER 3 Handling a Multistate Tax Commission Audit
HOLLY COON
JOE GARRETT
ALYSSE McLOUGHLIN
SHIRLEY SICILIAN
CHAPTER 4 New Ethical Challenges Arise as Life with the COVID-19 Pandemic Becomes the “New Normal”
MATTHEW J. LANDWEHR
GLENN C. McCOY, JR.
KATHLEEN M. QUINN
CHAPTER 5 Can’t Find the Remote? State Tax Issues Associated With a Dispersed Workforce
EUGENE J. GIBILARO
JAMIE C. YESNOWITZ
EDWARD A. ZELINSKY
CHAPTER 6
The Current State of Formulary Apportionment – Where Are We Heading?
LYNN A. GANDHI
CHAPTER 7
Bad [Inter] Company? Scrutiny of Intercompany Transactions
MICHAEL BRYAN
MITCHELL NEWMARK
CHAPTER 8
Combined Reporting Developments and Controversies in New York
RICHARD W. GENETELLI
CHAPTER 9
Turnover Taxes: The Anti-Democratic Scam on Taxpayers
RICHARD D. POMP
CHAPTER 10
What’s Happening Everywhere Today?
DAVID A. HUGHES
GINNY BUCKNER KISSLING
DOUGLAS L. LINDHOLM
J. WILLIAM McARTHUR, JR.
CHAPTER 11
A Year of Dynamic Discovery – Developments Affecting Pass-Through Entities and Their Owners
DALE Y. KIM
BRUCE P. ELY
KELVIN M. LAWRENCE
WILLIAM C. (CHRIS) BARBER
TABLE OF CASES
TABLE OF STATUTES
INDEX