[{"articleAbstract":"This item summarizes the complexities of a digitalized economy for MNCs and considers the\nmultifaceted implications to U.S. MNCs with respect to financial statements and tax reporting.","articleByline":"By Lynette Stolarzyk, J.D., LL.M., Minneapolis; Donna Scaffidi, CPA, Milwaukee; and Rachel Polson, CPA, Minneapolis","articleTitle":"US MNCs facing implications of economic (vs. physical) nexus ","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/oct/us-mncs-economic-nexus"},"sortDate":"2019-10-01T05:00:00.000-04:00"},{"articleAbstract":"Not-for-profits that sell goods or services may find themselves needing to register for sales tax accounts in other states to remain in compliance.","articleByline":"By Kevin Zientek, Chicago; Sarah Leopold, Minneapolis; and Gary Peric, CPA, J.D., Chicago","articleTitle":"Wayfair’s impact on not-for-profit purchases and revenues","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/oct/wayfair-impact-not-for-profit-purchases-revenues"},"sortDate":"2019-10-01T05:00:00.000-04:00"},{"articleAbstract":"The U.S. Supreme Court recently addressed the circumstances in which a state may levy income tax on a trust that has only minimal connection to the\nstate.","articleByline":"By Richard Goldstein, J.D., New York City, and Michael Bryk, Philadelphia","articleTitle":"Trust income: The Supreme Court’s narrow opinion on state nexus ","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/oct/trust-income-state-nexus"},"sortDate":"2019-10-01T02:00:00.000-04:00"},{"articleAbstract":"The new Oregon corporate activity tax requires quarterly estimated tax payments beginning in April 2020.","articleByline":"By \t\t\tBrandon Newton, CPA, Kansas City, Mo., and Lisa Becker, CPA, Chicago","articleTitle":"Analyzing the new Oregon corporate activity tax","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/sep/oregon-corporate-activity-tax"},"sortDate":"2019-09-01T05:00:00.000-04:00"},{"articleAbstract":"Raising revenue is increasingly taking primacy over\nreuniting owners with their property in states’ enforcement of unclaimed property laws.","articleByline":"By Chris Hopkins, CPA, and Maggie L. Young, CPA","articleTitle":"Unclaimed property audit fallacies and myths","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2019/sep/unclaimed-property-audit-myths"},"sortDate":"2019-09-01T05:00:00.000-04:00"}]