COST’s 57th Annual Meeting

SALT partner Carley Roberts will be speaking at COST’s Annual Meeting on September 24 in San Antonio, Texas.

Carley will be speaking on the topic “Dividing the Pie: Apportionment Challenges from Smithfield, Florida v. California and Others.” Corporate income tax apportionment continues to be one of the most contested areas in state taxation, with recent developments—including the implications of the Smithfield case—reshaping how states and taxpayers approach the division of income. This session explores the emerging issues from single-sales factor apportionment, market-based sourcing, distortion claims and the increasing willingness of states to challenge traditional formulas. Attendees will gain insight into how to better defend their apportionment positions in a changing landscape.

This three and a half day Annual Meeting offers sessions for every state tax and government affairs professional with tax responsibilities. The meeting has an extensive program covering all types of state and local taxes that business taxpayers are confronted with on a daily basis.

For more information and to register, please visit the event page.