Foreign companies doing business in the U.S. need to navigate the issues around nexus and taxability in the various states. Most rules do not follow federal rules and lack of P.E. may not mean lack of nexus for income tax or sales and use taxes.

Determining whether or not an entity is subject to state taxes is only the first step. The mechanics of how to arrive at the taxable state income takes many different factors into consideration. Furthermore, there are non-income taxes to comply with as well, such as sales and use taxes or gross receipts taxes.

Lack of compliance in these areas can pose a detrimental financial risk to foreign entities and should be mitigated as much as possible.What You'll Learn:Income Tax

• Nexus/Filing Requirements
  
• Group Composition/Elections
  
• Factor Representation
  
• International Tax Provisions Impacting the States
  
• GILTI
  
• Section 965 Repatriated Income
  
• Subpart F
  
• FDII
  
• Interest Expense Limitation

Indirect Taxes

• Wayfair and Economic Nexus

Other Unique Taxes

• Texas Margin Tax
  
• Oregon CAT
  
• Ohio CAT
  
• Washington B&O Tax