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IPT 36th Annual Income Tax Symposium

Vorys attorney Laura Kulwicki presented at the Institute for Professionals in Taxation’s 36th Annual Income Tax Symposium on June 27.

Ms. Kulwicki spoke on nexus, after which guests were able to:

  • Understand the controlling standards that define the conditions under which states may constitutionally subject a business to tax, and explore how these standards are being tested in today’s environment
  • Identify the latest state trends in nexus theories and enforcement
  • Learn about recent nexus developments in case law, state legislation and enforcement positions and understand how these issues practically affect business
  • Understand the protections and limits provided by PL 86-272
  • Learn now relationships with third-parties can impact your nexus risks
  • Practical tips for examining and resolving nexus issues, and for responding to state nexus enforcement  

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