WASHINGTON, D.C. — Arthur Rosen, a partner in McDermott Will & Emery’s New York office, will testify before the House Judiciary Committee's Subcommittee on Commercial and Administrative Law on Tuesday, September 12. Mr. Rosen will appear as an expert witness during the Subcommittee's legislative hearing on H.R. 2526, the "Internet Tax Fairness Act of 2001."
The debate on Internet taxation has become increasingly polarized. Recently, a large number of states have been seeking to tax the income of out-of-state corporations doing business with customers within their jurisdictions. Conversely, a large portion of the business community wants Congress to define when state and local governments should be prohibited from requiring out-of-state businesses to pay business activity taxes. Mr. Rosen will testify that these attempts by states to expand their taxing jurisdiction to activities conducted in other jurisdictions will create an even greater record-keeping and economic burden on the business community.
Mr. Rosen has been representing a coalition of major businesses concerned with the issue of nexus for state and local business activity taxes.