What’s Shaking: Blank Rome State + Local Tax Roundup
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys believe it is necessary to educate and inform their clients and contacts about topics that will impact their businesses. We invite you to attend, listen, and learn as our State + Local Tax attorneys interpret and discuss key legal issues companies are facing and how you can put together a plan of action to mitigate risk and advance your business in accordance with state and local tax laws.
- Article: Looking Back, With an Eye Toward the Future
Craig B. Fields authored the Behind the Board series article, “Looking Back, With an Eye Toward the Future,” which was published in the November 29, 2021 edition of Tax Notes® State (Vol. 102). Behind the Board is a series that highlights the milestones, challenges, and lessons that members of Tax Notes State’s advisory board have experienced over the course of their careers. In his article, Craig discusses the following highlights: What was the greatest milestone of your career? What was the biggest obstacle or challenge you encountered? What do you hope to achieve in the near future? What is the most important lesson you’ve learned? To learn more, please click here.
- COST 2021 SALT Basics School
Mitchell A. Newmark will serve as a panelist at the Council on State Taxation’s (“COST”) 2021 SALT Basics School, which will be held the week of May 15, 2022. Mitchell’s panel, “Restrictions on a State’s Ability to Tax,” will review the various restrictions on a state’s ability to impose taxes such as constitutional restrictions, federal legislation, and judicial pronouncements.
- 2022 National Multistate Tax Symposium
Craig B. Fields will serve as a speaker at the 2022 National Multistate Tax Symposium, presented by Deloitte Tax LLP in collaboration with the Tax Section of the Florida Bar, being held February 9 through 11, 2022, at Disney’s Grand Floridian Resort & Spa in Lake Buena Vista, Florida. Craig’s session, “State, Federal, and International Income Tax Convergence: Scanning the Sphere,” will take place on Tuesday, February 1, from 1:45 to 2:45 p.m. and from 2:00 to 3:00 p.m. The session will explore how states continue to react to the global regulatory regime and new economy, often by broadening their corporate income tax bases and apportionment reach to encompass more forms of income and entities (foreign and domestic) through unitary combined reporting, intercompany expense disallowance, economic nexus standards, and erosion of P.L. 86-272 protections. To learn more, please click here.
- 40th Annual Institute on State and Local Taxation
Nicole L. Johnson and Mitchell A. Newmark served as panelists at the NYU School of Professional Studies’ 40th Annual Institute on State and Local Taxation, which was held virtually December 13 through 15, 2021. Blank Rome LLP was pleased to be a sponsor of the program. Nicole’s session, “Apportionment Issues and Developments,” considered the extent to which the pandemic may have exacerbated historic apportionment issues, including potential factor distortion, unrepresentative factors, alternative apportionment, and controversy over the treatment of large gains. Mitchell spoke on the “How to Tax a Moving Target: The Complexities of a Mobile Workforce” panel, which discussed whether COVID has made remote work a permanent feature of state tax complexity, including the intricacies of taxation and reporting for a mobile workforce: personal income tax, residency, convenience of the employer, sales and use tax, and property tax issues. To learn more, please click here.
- 44th Annual Advanced State & Local Tax Institute
Philip M. Tatarowicz served as a speaker at the 44th Annual Advanced State & Local Tax Institute, which was hosted by Georgetown Law’s State and Local Tax Certificate Program and held on December 1, 2021, as an online program. Phil, who is also a professor and director of the SALT Certificate Program within the Graduate Tax Department of the Georgetown University Law Center, presented the welcome message and introduction to open the program, which included the sessions “The Convergence and Divergence of Global and U.S. Federal and State Tax Policies” and “Square Pegs in Round Holes: The Digital/Remote Economy in an (Almost?) Post-COVID World.” To learn more, please click here.
This article is one in a series of articles written for the December 2021 edition of The BR State + Local Tax Spotlight.