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Philadelphia Bar Association

Topcap Invite

Wednesday, June 21, 2017

12:30 PM

Philadelphia Bar Association
11th Floor Conference Center
1101 Market Street
Philadelphia, PA 19107


Registration Info:
Lunch and registration:
12:00 PM

12:30 PM - 2:30 PM


Featured Speaker:

Hollis L. Hyans, Esq.
Partner, Morrison & Foerster LLP
New York, NY

Ms. Hyans focuses on state and local tax litigation and planning. She has handled a wide range of state and local tax controversies, litigating or resolving state tax disputes across the nation, in courts and in administrative tribunals in more than 40 states and localities.

TODAY - Nexus: Where the states are and where they are going

CLE - Nexus: Where the States Are and Where They Are Going

Hosted by the Tax Section

This program will examine the issues currently seen in state tax litigation as states seek to expand traditional notions of nexus and jurisdiction over multistate businesses with little or no actual physical presence in a state.

Featured speaker, Hollis L. Hyans, Esq., will also review court decisions, state department of revenue guidance, legislation and the policy concerns raised by recent approaches.

Topics to be discussed include:

  • Income tax nexus:
    • Is economic presence sufficient?
    • Is "factor presence nexus" the future?
  • Interaction between federal due process decisions, which have narrowed the standards for jurisdiction over foreign entities, and the recent expansion of jurisdiction by several state courts and legislatures
  • States challenging Quill - should states enact statues or rules that are unconstitutional under current Supreme Court precedent?

Join your colleague in the Tax Section for their spring CLE program and hear the latest regarding the state's interpretation of nexus and legislation regarding it.

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