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Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
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The canned software conundrum: Inconsistent state corporate income tax treatment
This item discusses the interplay between Public Law 86-272 and the federal treatment of computer software. treatment of computer software, as well as two states’...
Article Allocation & apportionment Intermediate
Dealing with state tax issues? It comes down to domicile
This article discusses the concept of domicile which can protect taxpayers who have residences in more than one state.
Article Domicile Foundational
How to manage sales and use tax risk
This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.
Article Tax computation Intermediate
Sales and Use Tax Audit Sampling
This article discusses various types of sampling as well as methodologies of certain states.
Article Tax computation Intermediate
Medical Device Excise Tax: Moratorium Considerations and FAQs
This article discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.
Article Tax computation Intermediate
Digital Streaming and Technology Platforms: Disparity in Sales Tax Treatment
This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.
Article Reporting & filing requirements Intermediate
Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses
Factor presence nexus standards and market-based sourcing of services for sales factor purposes have gained steam in state legislatures. Learn more about this trend.
Article Nexus Intermediate
A closer look at sales and use taxation of the cloud
The growth of cloud technology means that what used to be clearly the sale of tangible personal property is now digital and challenging to classify for sales and use...
Article State & local tax (SALT) Foundational
Oregon Courts’ Recent Examination of UDITPA Provisions
Oregon courts have issued important state income tax decisions, which may have potential application within and outside the state. This article discusses these decisions.
Article State & local tax (SALT) Intermediate
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