Of Counsel Michael Semes will teach “The Unitary Business Principle” at the NYU Tax Conferences in July “Introduction to State and Local Taxation” in New York City. The class will address:
- Discussion of the Principle and the roles it serves in corporate income taxation
- Description of the various tests employed to apply the Unitary Business Principle
- Special problems associated with the Unitary Business Principle
Held July 22-23, 2024, the Introduction to State and Local Taxation conference provides a broad-based foundation in state and local taxation, as well as a basis for comparing systems of taxation with each other and the Internal Revenue Code.