This comprehensive and detailed third annual Symposium, co-sponsored with the ABA Tax Section’s State and Local Tax Committee, focuses on the commerce clause and its impact on state taxation. Leading professors and practitioners will examine federalism and the commerce clause, pending Congressional proposals and enactments expanding and contracting the commerce clause’s powers, the rise and fall of the implied aspect of the commerce clause, the requirements of fair apportionment and substantial nexus, the anti-discrimination principle and others. The Symposium will address policy, pragmatism, controversies and planning opportunities important to today’s state and local tax professionals.
|
|
