Total Credits: 4 including 4 Taxes - Technical
Tags: TXCPA Produced
Overview:
Attend this course to gain in-depth knowledge of Texas franchise tax issues arising in Texas' major industries from an attorney who works on the front lines, litigating complex Texas franchise tax cases in court and arguing the related appeals.
Who should attend: Those with a basic understanding of Texas franchise tax.
Objectives:
⬧ Perform franchise tax calculations for the real estate, oil & gas, retail, service, and other industries
⬧ Identify how changes in a client’s underlying business affect its franchise tax consequences
⬧ Recognize issues involved in recent litigation and new Comptroller rules
Major Topics:
⬧ Revenue Exclusion for Real Estate Activities
⬧ Revenue Exclusion for O&G Production
⬧ Heavy Equipment Rentals
⬧ COGS Installation Labor
⬧ Compensation
⬧ Service Industry Apportionment
⬧ Net Gains/Losses Apportionment
⬧ Transportation Apportionment
⬧ Management Companies
⬧ Combined Reporting
⬧ Medical Exclusions
Advanced Preparation: None
Course Level: Advanced
Prerequisite: Basic understanding of Texas franchise tax through compliance
Advanced Texas Franchise Tax Workshop (4.6 MB) | 122 Pages | Available after Purchase |
Jimmy Martens, Attorney and CPA, is a partner with Martens, Todd & Leonard, a Texas tax litigation law firm located in downtown Austin, Texas. Mr. Martens has tried tax cases through both the Texas Supreme Court and the U.S. Supreme Court. He limits his practice to challenging Texas franchise and sales tax assessments during audits, in administrative hearings, and in the state courts of Texas. He is board certified by the Texas Board of Legal Specialization in Tax Law. View a list of his reported cases here.
He is a vice chair of the Tax Controversy Committee of the State Bar of Texas and a former chair of the Tax CLE Committee. Mr. Martens serves as the course instructor for the TXCPA’s statewide course on the Texas franchise (margin) tax and the Texas sales & use tax. He has taught Texas State Taxation and Tax Controversies & Litigation at the University of Texas School of Law. He writes and speaks frequently on a variety of tax subjects. He received his B.B.A. and J.D. degrees from the University of Texas at Austin, both with honors. He may be reached by e-mail at jmartens@textaxlaw.com and by phone at 512-542-9898.
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