Join David A. Hughes for the 2023 ABA-IPT Advanced Tax Seminars in New Orleans, LA. You can register for the event here. See below for more information on David’s presentations.
“Current Developments in State Income Taxation of Partnerships and LLCs”
3/13/23 | 1:15 – 2:15 PM CT
As more businesses operate as partnerships or limited liability companies, the more they have to navigate unique and complex state income tax issues. Even if the partnership of LLC itself is not subject to tax, the business owners will need to determine their potential tax exposure as a result of operating through a pass-through entity.
David will moderate and discuss the current developments and challenging issues in the area of state income taxation of partnerships and LLCs, including:
- Gains on the sale of a partnership or LLC interest
- Treatment of investment partnerships
- Taxes at the the entity level
- The MTC’s ongoing project on state taxation of partnerships
- Partnership filing fees
“Digital Taxation, Part I: Are Your Digital Ads Reaching the Wrong Audience – the State Taxing Authorities?”
3/15/23 | 8:00 – 9:00 AM CT
The Maryland Digital Advertising Tax has been vigorously litigated in both the federal and Maryland Courts and has been closely watched by the business and tax communities and, more importantly, by other states. Separate from the digital advertising tax enacted by Maryland, states are looking at the taxation of traditional and non-traditional forms of advertising and marketing, such as billboards, lead generation and influencers.
During this presentation, David and his co-speakers will:
- Discuss the Maryland Digitial Advertising Tax that was struck down by the Circuit Court for Anne Arundel County
- Discuss similar laws and regulations being considered by other states
- Explore the billboard tax and the taxation of other traditional, non-traditional and electronic marketing and advertising
Please feel free to reach out to David with questions or to request a copy of the presentation.
Jordan M. Goodman will also be attending the seminar. Use the link below to find out more information about his presentation.