Washington business and occupation tax. Nexus rules under this tax. Sourcing rules. System of different tax rates that apply to different tax payers.

Modifications to federal taxable income. Challenges to related party transactions. Apportionment rules. Nexus rules. Net operating loss rules. New affiliate disclosure rules.

Approach to economic nexus. Apportionment rules. Related party add-back provisions. Rules of business and nonbusiness income. Credits and incentives.

Corporate income tax structure. Approach to economic nexus. Application of UDIPTA. Unitary businesses and combined reporting. Apportionment rules. Transaction Privilege Tax. Appeals process. Arizona Taxpayer Bill of Rights.

Corporate tax systems. Apportionment rules. Rules on combined and consolidated filing. Interest add-back law. Sales and use tax issues.

Apportionment rules. Unitary combined reporting system. Credits. Legislative update.

Apportionment rules. Net operating loss rules. Add backs for interest and dividends. Economic nexus. Appeals process.

Apportionment formula. Consolidated return election. Interesting tax credits. Sales

&

Use tax exemption.

Alternative minimum assessment, unusual NOL rules, add back rules, application of economic nexus concepts and the controversial throw out rules.

Pennsylvania capital stock and franchise tax. Treatment of flow thru entities. Credits and incentives. Other unique features of the Pennsylvania tax environment