Kendall Houghton, John Coalson, Clark Calhoun, Matt Hedstrom, and Amy Nogid are involved in a conference hosted by the Vanderbilt University Law School.
Kendall Houghton serves on the board of trustees and John Coalson services as an emeritus trustee.
Matt Hedstrom’s session is titled “Market-Based Sourcing, the Continuing Conundrum.” Market-based sourcing continues to take over the nation, and identifying the market isn’t always clear. The speakers in this session will explore the nuances of market-based sourcing and, in particular, take a closer look at the narrowed receipts factor and look-through sourcing approaches.
Clark Calhoun’s session is titled “The Renewed Focus on Combined Reporting and Worldwide Income.” In response to the change in federal tax treatment of foreign income in the last few years, there has been renewed focus on the treatment of foreign income at the state level. This panel will address that renewed focus, including the recent attempts by states to tax such income – whether through taxation of GILTI or through expansion to a worldwide tax base – and the issues that arise from a practical perspective as a result of those state efforts.
Amy Nogid’s session is titled “What the L?” This session will provide the foundational knowledge to help you understand and comply with the increasingly significant taxation by local jurisdictions, including the different ways locals obtain their power to tax, some of the recent challenges to local tax jurisdictions’ authority to impose taxes, recent litigation with respect to certain more notorious local taxes, and an exploration of how some localities have addressed nexus.
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