Identify what information to maintain to facilitate multistate and multinational sales and use tax compliance.
With the expansion of international commerce, trends toward economic nexus, and workforce mobility, many businesses find themselves subject to tax in jurisdictions they previously had not contemplated. Many businesses sell products or services through payment processors and as a result of international privacy laws are not regularly maintaining the type of information that might aid in identifying the location where a particular transaction should be sourced, or whether it is even subject to tax. This program will assist accountants, business owners, and tax professionals to identify the information they need to maintain in order to facilitate multistate and multinational sales and use tax compliance requirements. The presentation will address, in general, the standards applied to foreign businesses and transactions in interstate commerce as governed by the United States constitution, tax treaties between countries, and case law affecting transactions in interstate and international commerce. The information will also include practical tips for multistate, and international businesses to identify issues and maintain records necessary for addressing sales and use tax compliance issues and resolving multi-jurisdictional sales and use tax controversies.
Learning Objectives
- You will be able to review due process.
- You will be able to discuss sourcing issues.
- You will be able to explain litigation among states.
- You will be able to identify multistate and international enforcement issues.
Agenda
Constitutional Issues Affecting Sales and Use Tax Transactions in Interstate and Foreign Commerce
- Due Process
- Full Faith and Credit
- Commerce Clause
- Foreign Commerce Clause / Exports
Issues for Businesses Engaging in Interstate and Foreign Commerce
- Drop Shipments
- Nexus
- Marketplace Providers
- Sourcing Issues
Tax Controversies in Interstate and Foreign Commerce
- Sovereign Immunity and Jurisdiction
- Litigation Among States
- Multistate and International Enforcement Issues
Speakers
Ms Christina A. Mondrik, Esq, CPA,
Mondrik & Associates- Board certified in tax law by the Texas Board of Legal Specialization
- Founder of Mondrik & Associates
- State and federal tax controversies and litigation
- Conducts regular seminars and workshops on state and federal tax
- Past-chair, Federal Tax Policy Committee, Texas Society of CPAs
- Chair, Texas State Bar Tax Section
- Sales and Use Tax Subcommittee Chair, State and Local Tax Committee, ABA Section of Taxation
- B.B.A. degree in accounting, University of Texas, Austin; J.D. degree, University of Texas School of Law
- Can be contacted at cmondrik@mondriklaw.com or 512-542-9300
Who Should Attend
This live webinar is designed for accountants, controllers, accounts payable professionals, CFOs, tax managers, officers, bookkeepers, and enrolled agents.
