Leighanne Scott Analyzes Challenges with Market-Based Sourcing at COST State Income Tax Webinar

Capturing the contributions of the market to a taxpayer’s income is complex - from the variants among market-based sourcing rules, cascading sets of sourcing rules, the lack of uniformity in sourcing safe-harbors, and identifying a reasonable approximation. The panelists will explore the multitude of challenges associated with market-based sourcing and identify the problems and the corresponding strategies and solutions to these market-based sourcing problems.