Features - The CPA Journal Millennium Series - Advising the "Responsible Person' in New York - Corporate officers and employees can be held personally responsible for unpaid trust fund taxes, often without even knowing it. The case law is complex, turning on the specific taxes at issue and the authority and behavior of the responsible person, making experienced counsel indispensable.
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|Authors:||Cassier, Michel P. ; Klein, Mark S. ; Sabol, Andrew B.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 8, p. 26-31
Features - Tiptoeing Through the Nexus Minefield - As traditional retailers launch their own dotcom enterprises, they will be under increasing scrutiny by state tax authorities looking to maintain revenues. The nexus rules that determine whether an entity is subject to a taxing jurisdiction are fraught with complexities, and the penalties for avoiding them can be severe. Careful attention in the ...
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