Scott Thomas, JD, LLM, a Senior Advisor at DGC, will be an instructor for two Massachusetts Society of Certified Public Accountants (MSCPA) virtual seminars in August.

• Multistate Corporate Income Tax - Nexus, PL 86-272, and the Computation of the Tax Base
  Wednesday, August 5th from 8:45am to 12:15pm
  With changes to nexus standards and a lack of uniformity across the states, multistate corporate income tax demands a constant focus on its basic provisions and updates. Focusing on the most recent developments in the area, attendees will learn about nexus, PL 86-272, and calculation of the state taxable income base. In addition to the major subject areas discussed, Scott will also address issues concerning economic presence, factor presence, and voluntary disclosure agreements.
   
• Multistate Corporate Income Tax – Filing Methods & Income Tax Apportionment
  Wednesday, August 19th from 8:45am to 12:15pm
  Due to a lack of uniformity across the states, filing methods and apportionment issues must be monitored. Focusing on the most recent developments in the area, attendees will learn about combined return filing methods, the three-factor formula and its variations, throwback sales, apportioning service revenue, and the many nuances embedded in the apportionment rules.

Scott is a frequent speaker and instructor at MSCPA events. He gave two presentations at the MSCPA’s State Tax Conference in January.

For more information about the MSCPA, click here.

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