Paul J. Hartman State and Local Tax Forum

What Exactly Did I Purchase? The True Object and Similar Tests
Monday, October 23, 2023
3:15 pm - 4:15 pm CT
(Carley Roberts panel)

The continuing convergence of technology and services into a single product requires vendors and taxing authorities to conduct often difficult and fact-intensive analysis to determine taxability. This panel will discuss the latest developments regarding the application of the true object test (and similar tests) for analyzing these mixed transactions, as well as case studies to help bring clarity to an often opaque area of tax law.

Yours, Mine and Ours: Intercompany Transactions and Transfer Pricing
Tuesday, October 24, 2023
3:30 pm - 4:30 pm CT
(Evan Hamme panel)

Many of today’s businesses exist in complex groups of corporate entities that resulted from decades of economic growth and mergers and acquisitions. Unsurprisingly, these related businesses often engage in business with each other. This session will explore the recent state income tax developments for related-party transactions and the important state tax concepts for handling transfer pricing and intercompany income and expenses, as well as practical considerations of compliance and administration.

For more information and to register, please visit the event page.