Clark Calhoun was a featured speaker during the sessions "The Use & Abuse of Equitable Appointment" and "Southeastern States Update" at this conference hosted by Vanderbilt University Law School. UDITPA created a principled, limited basis for state tax authorities and taxpayers to seek an alternative apportionment method when the standard apportionment method does not fairly represent the taxpayers in-state activities. This panel explored current trends in the use of alternative apportionment, the contours of a reasonable alternative apportionment method, and constitutional arguments related to the imposition of penalties in the alternative apportionment context.
Alston & Bird was a sponsor of this conference.
October 28-30, 2014
Loews Vanderbilt Plaza / Nashville, TN
Alston & Bird was a sponsor of this conference.
October 28-30, 2014
Loews Vanderbilt Plaza / Nashville, TN