There was a problem adding this course to your account. Please try again in a few minutes. If the problem persists, you can contact our support department at (877) 880-1335.
Adding Registration, Please wait...
You must be logged in to perform this action.
Log in
Cancel
Franchise Tax Board's Legal Ruling 2022-01: Market-Based Sourcing of Services
Taxation Law Section
Credit(s):
1 Legal Specialization in Taxation Law
1 Participatory MCLE Credits
The Franchise Tax Board's (FTB’s) Legal Ruling 2022-01, published March 25, 2022, is the first guidance of general applicability the FTB has issued regarding California's market-based sourcing rules. The Legal Ruling provides an analytical framework for determining where sales of services are assigned for apportionment purposes, and has important implications for apportioning taxpayers and taxpayers who reference California's apportionment rules when determining their California tax and filing responsibilities. Come learn the basics about the Legal Ruling's contents and what its publication means for taxpayers.
1 Legal Specialization in Taxation Law
1 Participatory MCLE Credits
Customers Who Bought This Item Also Bought
(OnDemand) Sea-Level Rise and the Law: Sea-Level Rise: Great Challenge and Great Opportunity
(OnDemand) 2018 Annual Appellate Summit: Style Counts: Amateur v. Professional Briefs, Control the Subtle Signals
(OnDemand) 2018 Annual Appellate Summit: Top Appellate Malpractice Mistakes and How to Avoid them
(OnDemand) 2018 Annual Appellate Summit: The Role of Appellate Advocates
(OnDemand) Keeping it in Balance: Managing Work, Life and more work!
We are committed to accessibility! All OnDemand programs after January 1, 2022 include closed captioning. To request closed captioning for a program older than January 1, 2022, send us a note at accessibility@calawyers.org or contact us at 916-516-1760 for assistance.
Adding Registration, Please wait...
