Join David Shipley at the 54th Annual COST Meeting in Las Vegas!

COST 54^th Annual Meeting will take place at the Bellagio in Las Vegas, Nevada from October 17 – 20, 2023. This three and a half day Annual Meeting offers sessions for every state tax and government affairs professional with tax responsibilities. The Meeting has an extensive program covering all types of state and local taxes that business taxpayers are confronted with on a daily basis.  The ever-popular audit sessions and state chamber of commerce roundtables are included, and other conference sessions provide updates on timely SALT issues and insight regarding state tax trends and opportunities.  Targeted to all SALT types and levels of experience.

David Shipley is a panelist on Friday, October 20^th for the Addbacks, Throwbacks, Royalty Exclusions, Oh My! session. 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 lates 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.