TEI San Francisco Chapter -SALT program
San Francisco, California, 94105
May 22nd, 2013
8:30 AM (UTC -8:00), California, USA
Event Speaker
Matt Mandel, Principal, PwC San Francisco
Maureen Pechacek, Partner, PwC San Diego
Chris Whitney, Partner, PwC Los Angeles
Dean Andal, Director, PwC San Jose
Eran Liron, Director, PwC San Jose
Paul Klopping, Manager, PwC San Jose
Jozel Brunett, Chief Counsel, FTB
Carl Joseph, Counsel, Multistate Tax Affairs, FTB
Maureen Pechacek, Partner, PwC San Diego
Chris Whitney, Partner, PwC Los Angeles
Dean Andal, Director, PwC San Jose
Eran Liron, Director, PwC San Jose
Paul Klopping, Manager, PwC San Jose
Jozel Brunett, Chief Counsel, FTB
Carl Joseph, Counsel, Multistate Tax Affairs, FTB
Event Description
State and Local Tax Day - Just the Basics and Advanced Topics
7:30-8:30 am Registration/Breakfast
8:30-11:00 am Introduction to State and Local Tax
11:00-12:30 pm Lunch: Speakers from Franchise Tax Board (FTB) Legal Division
12:30-3:00 pm Advanced California issues; Hot Topics in Multistate Income Taxation
Choose One of Two Half Day Offerings or Combine for a Full Day on State Tax
(either half day session includes lunch and our FTB keynote speakers):
Morning – “Just the Basics” Introduction to State Tax Issues
• Limitations on States powers to tax
• Nexus - Through Physical Presence, Agents, Economic Ties
• Income Tax - State Taxable Income; when to allocate vs. apportion
• Alternative Apportionment
• Reporting Methods
• Sales Tax - Click through Nexus, Affiliates; Taxability of Services
Afternoon – Advanced forum on California issues and Multistate Hot Topics
• California
o Filing methods (Single sales factor; MTC election, Gillette etc)
o Finnigan vs. 86-272
o California intrastate apportionment and credit sharing
o Required market based sourcing
o Enterprise Zone - Proposed Regulations mean big changes
o San Francisco Changes
• Multistate Income Taxation Hot Topics
7:30-8:30 am Registration/Breakfast
8:30-11:00 am Introduction to State and Local Tax
11:00-12:30 pm Lunch: Speakers from Franchise Tax Board (FTB) Legal Division
12:30-3:00 pm Advanced California issues; Hot Topics in Multistate Income Taxation
Choose One of Two Half Day Offerings or Combine for a Full Day on State Tax
(either half day session includes lunch and our FTB keynote speakers):
Morning – “Just the Basics” Introduction to State Tax Issues
• Limitations on States powers to tax
• Nexus - Through Physical Presence, Agents, Economic Ties
• Income Tax - State Taxable Income; when to allocate vs. apportion
• Alternative Apportionment
• Reporting Methods
• Sales Tax - Click through Nexus, Affiliates; Taxability of Services
Afternoon – Advanced forum on California issues and Multistate Hot Topics
• California
o Filing methods (Single sales factor; MTC election, Gillette etc)
o Finnigan vs. 86-272
o California intrastate apportionment and credit sharing
o Required market based sourcing
o Enterprise Zone - Proposed Regulations mean big changes
o San Francisco Changes
• Multistate Income Taxation Hot Topics