Ohio Tax - Manufacturers' Education Council

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Filing Group Issues • Complex Filing Groups • Audit Process – Identifying the “<strong>Tax</strong>payer” 17
Filing Group Issues • Complex Filing Groups (continued) • Private Equity / Venture Capital Structures • <strong>Tax</strong>payer group can be very large and tied together by “controlling” interests (funds that are the GP in complex structures) that have only minimal financial interests in investee companies • “Supergroup” concept • Critical Issues • Practicality of filing a single return for the Supergroup • $1 million tax bracket • Consolidated filing election availability • Request to File Separately approach – practical solution 18
Page 1 and 2: Ohio Tax Workshop S Ohio CAT, Nexus
Page 3 and 4: Biographical Information Laura M. S
Page 5 and 6: Presenters Michael Baker • State
Page 7 and 8: LL Bean Case / Constitutional Nexus
Page 15 and 16: Filing Group Issues 12
Page 17 and 18: Filing Group Issues • Changes in
Page 19: Filing Group Issues Comparison of C
Page 23 and 24: Filing Group Issues • Complex Fil
Page 25 and 26: Example MG-1 K J Taxpayer initially
Page 27 and 28: Types of Gross Receipts (See Append
Page 29 and 30: Sourcing Issues 26
Page 31 and 32: Sourcing Issues • Intangibles - O
Page 33 and 34: Sourcing Issues • Services - ORC
Page 35 and 36: Sourcing Issues • Tangible Person
Page 37 and 38: Sourcing Issues • Tangible Person
Page 39 and 40: Miscellaneous Issues 36
Page 41 and 42: Administrative Update - Voluntary D
Page 43 and 44: Administrative Update - Penalties
Page 45 and 46: Contact Information Michael Baker,
Page 47 and 48: 2011 Ohio Tax Conference Ohio Comme
Page 55 and 56: 11. Government contracts 2011 Ohio
Page 59 and 60: 32. Oil Exchanges 2011 Ohio Tax Con
Page 61 and 62: 42. Rewards points program 2011 Ohi
Page 63 and 64: 52. Foreign common owner 2011 Ohio

Ohio Tax - Manufacturers' Education Council

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