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New Developments in Sourcing Services for Telecommunication Companies.
- Source :
- Tax Adviser; Oct2011, Vol. 42 Issue 10, p674-676, 3p
- Publication Year :
- 2011
-
Abstract
- The article highlights the need for effective planning and recordkeeping in revenue sourcing and apportionment of telecommunications companies operating in multiple jurisdictions in the U.S. in 2011. It discusses the Massachusetts Appellate Tax Board decision on communication firm AT&T, the Uniform Division of Income for Tax Purposes Act (UDITPA) and the application of the operational approach. It notes the relevance of the operational model to a range of information technology businesses.
- Subjects :
- TELECOMMUNICATION
INCOME tax
INFORMATION technology
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 42
- Issue :
- 10
- Database :
- Complementary Index
- Journal :
- Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- 66808801