Sales Tax and Emerging Businesses | Boston Bar Association | Tax Section

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Richard Call presented „State Tax for Emerging Companies“ at this Boston Bar Association, Tax Section event.

The Tax Cut and Jobs Act of 2017 significantly changes the taxation of businesses in the United States. This program provided a summary of those provisions of the Act with which emerging companies need to be familiar, as well as covered general tax issues important for emerging companies to consider. The panelists discussed considerations in determining what type of entity, a corporation or partnership, a new business should form, as well as how equity compensation to be provided to employees or other service providers impacts such analysis and changes to the taxation of equity compensation included in the Act. The program also discussed important state tax considerations of which emerging companies should be mindful as they continue to grow.

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