This event will be held on October 17 – 20, 8 AM – 5:00 PM ET
DMA is proud to sponsor the COST Annual Meeting, a comprehensive three and a half-day event tailored for state tax and government affairs professionals. Explore a diverse program addressing the full spectrum of state and local taxes businesses face daily, featuring audit sessions, chamber of commerce roundtables, and updates on pressing SALT issues for attendees of all expertise levels.
Meet Our Experts
MANAGING DIRECTOR, STATE INCOME
Addbacks, Throwbacks, Royalty Exclusions, Oh My!
Friday, October 20, 2023
10:35 – 11:25 am
W. Matt McCord, Managing Director, State Income
David Shipley, Stevens & Lee
States have become more aggressive with their application of addbacks, throwbacks, and other similar provisions (e.g., New York’s historical royalty exclusion provision). This session will guide you through the latest tactics states use to employ these rules, address common exceptions (e.g., subject to tax, conduit, etc.), and walk through guidance in select jurisdictions. We will also address potential constitutionality concerns and the direction we see states are heading with these rules.