Advanced Hawaii General Excise & Use Taxation; Multistate Taxation Planning and Controversies

Description

Highlights

This webinar will present two of the leading national State and Local Taxation Experts, Art Rosen, Senior Tax Partner, and Alysse McLoughlin, Partner, McDermott Will & Emery,  and experienced Hawaii General Excise Tax (GET) and Use Tax (SALT) expertsThomas Yamachika (President, Hawaii Tax Foundation and former Tax Department official), Trever Asam (Tax Partner, Cades Schutte), Ron Heller (Director, Torkildson etal) and Kurt Kawafuchi (former Hawaii Tax Director and Supervisor of the Attorney General's Tax & Charities Division).

Objectives

In light of the U.S. Supreme Court decision in South Dakota v. Wayfair, Hawaii taxpayers will be subject to increased taxation in other states and mainland taxpayers will be subject to increased taxation in Hawaii.  The changes brought by the Wayfair decision implicate numerous multi-state issues including nexus, constitutional and federal limitations on taxation, combined and unitary reporting, apportionment, sourcing, tax treaty impact on state income tax bases, and other topics. 

The speakers will discuss their practical perspective and tax planning ideas, opportunities, and strategies, tips, and pitfalls related to Hawaii's GET and use taxation including exemptions, deductions, lower rates, income splitting, credits, contracting, sourcing and apportionment, constitutional and federal preemption issues and dispute resolution, including the AADR, Board of Review and Tax Appeals Court.

Designed For

All professionals involved in taxation issues