General Information

GENERAL INFORMATION

The Virtual Presentation of Select Sessions of the Basics School will be held via the Zoom platform.  The presentation will be offered as follows:

November 28 – 3:00 – 4:45 pm ET
Unitary Business Principle & Apportionment   (INCOME TAX SCHOOL)

Curriculum:  Examine the unitary business principle and its implications for formulary apportionment of multi-corporate groups; computation of factors:  sales, property and payroll.

Instructors:

Andrew Plever, PwC
Malcolm Williams, PwC

Registration for the Unitary Business Principle & Apportionment session (November 28^th from 3:00 – 4:45 p.m.) of COST’s 2023 SALT Basics School Virtual Presentations - can be done online at any time prior to 3:00 pm, November 28^th.

Registration Fees

COST Industry Member	$50
All Other Attendees	$75

 
Continuing Education:

COST will assist you in applying for Continuing Education credit for the COST Forum on US SALT for European Companies. COST is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org