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Your search keyword '"Unitary taxation -- Laws, regulations and rules"' showing total 2 results
Start Over Descriptor "Unitary taxation -- Laws, regulations and rules" Publisher warren, gorham & lamont, inc.
2 results on '"Unitary taxation -- Laws, regulations and rules"'

1. MeadWestvaco and the scope of the unitary business principle.

Author

Hellerstein, Walter

Subjects
Unitary taxation -- Laws, regulations and rules, Allocation (Taxation) -- Laws, regulations and rules, State taxation -- Laws, regulations and rules, MeadWestvaco Corp. v. Illinois Department of Revenue (No. 06-1413 (U.S. Apr. 15, 2008)), Allied-Signal, Inc. v. Director, Division of Taxation (504 U.S. 768 (1992)), Government regulation
Published
2008

2. A survey of state income tax planning issues for international business activities.

Author

Barry, George J.

Subjects
State taxation -- International aspects, International business enterprises -- Taxation, Unitary taxation -- Laws, regulations and rules, Dividends -- Taxation
Abstract

Tax planners for multinational businesses need to be aware of the varied state income tax systems that these businesses may be subject to, and planners must ensure that tax considerations are integrated into corporate policies. The water's edge election available in some states can turn worldwide combined reporting from a tax burden to a planning opportunity if the planner is aware of the limitations of the election. States vary as to their tax treatment of foreign branch operations and whether dividends are included in the tax base used for apportionment.

Published
1997

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