New York University Institute on State and Local Taxation

Annual publication with expert and practical discussion and analysis of current tax issues.
Print Book :1 volume, loose-leaf
2024 Edition
$764.00
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ISBN: 9781663386625
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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