New York corporate tax in 2017: A new era of tax administration
October 3 | 2 p.m. ET | 18:00 GMT
Host: Valerie Dickerson, partner, Deloitte Tax LLP
1 Overview CPE credit | Taxes
New York State and City passed corporate income tax reform legislation in 2014 with an eye toward addressing ambiguities and avoiding tax controversies. Absent final regulations, and with the State and City still challenging taxpayers on several pre-reform tax issues, are clarity and certainty likely anytime soon? We'll discuss:
- Recent legislative and regulatory developments, including draft regulations on combined reporting, NOLs, apportionment, and nexus.
- Case law developments, including the state's position on sourcing of electronic service receipts.
- Administrative developments, including the New York City Department of Finance's new audit position on the application of broker-dealer sourcing rules.
Participants will explore potential implications of legislative, regulatory, and administrative developments in New York.