COST’s 2021 workshop will be held virtually and will cover the key state and local tax issues that technology companies are facing. Marc Simonetti will present on the topic, “Digital Services Taxes – Taxation of Social Media” on August 11 at 10:15 – 11:30am PT. Digital Services Taxes have been introduced in 15 states over the last two years and enacted in one state. The presenters in this session will explore the roots of these targeted gross receipt taxes in European and other national-level DSTs.
Robert Merten III will present on the topic, “Top 10 Cases Dealing with Technology Issues” on August 11 at 3:20 – 4:30pm PT. This session will cover cases and issues that are most relevant to technology companies, and the presenters will offer their perspectives on how those issues will continue to evolve.
Annie Huang will present on the topic, “Best Practices in Sourcing for Both Sales and Income Taxes” on August 12 at 10:30-11:45am PT. The presenters will discuss how states determine where a “customer” receives “benefit,” where intangibles are “used,” and what constitutes “reasonable approximation” for identifying market locations.
Jeff Vesely will participate in the “Ask the Experts” panel on August 12 at 3:20 – 4:30pm PT. Attendees will be able to question practitioners, and the panelists will discuss trends they expect to see in 2021 and beyond.
For more information and to register, please see the event page.