BU 7573 - Multi-State Taxation

Credits: 3

Description An introduction to multi-state taxation of business profits and transactions. Emphasis will be on the corporate income tax and sales tax. Related topics include nexus issues and U.S. Supreme Court cases that have shaped the ability of states to tax foreign corporations. Apportionment of income using state formulas will also be examined. Where applicable, New York rules will be emphasized.

Prerequisites: BU 4570 or equivalent.

When Offered
Offered once a year.