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Report Of The Hearing Officer: Multistate Tax Compact Article Iv [Uditpa] Proposed Amendments, Richard Pomp
Report Of The Hearing Officer: Multistate Tax Compact Article Iv [Uditpa] Proposed Amendments, Richard Pomp
Faculty Articles and Papers
The Uniform Law Commission (ULC) promulgated its model Uniform Division of Income for Tax Purposes Act (UDITPA) in 1957. UDITPA provides a model law for dividing the income of a multistate corporation among the states in which it is doing business. UDITPA is incorporated into the Multistate Tax Compact, which is administered by the Multistate Tax Commission.
UDITPA has never been amended since its original adoption more than fifty years ago. The ULC attempted a revision in 2006 but abandoned it in response to business pressures. The MTC stepped into the vacuum and undertook its own reforms. It proposed five …
Report Of The Hearing Officer, Multistate Tax Compact Article Iv [Uditpa] Proposed Amendments, Richard Pomp
Report Of The Hearing Officer, Multistate Tax Compact Article Iv [Uditpa] Proposed Amendments, Richard Pomp
Faculty Articles and Papers
The Uniform Law Commission (ULC) promulgated its model Uniform Division of Income for Tax Purposes Act (UDITPA) in 1957. UDITPA provides a model law for dividing the income of a multistate corporation among the states in which it is doing business. UDITPA is incorporated into the Multistate Tax Compact, which is administered by the Multistate Tax Commission.
UDITPA has never been amended since its original adoption more than fifty years ago. The ULC attempted a revision in 2006 but abandoned it in response to business pressures. The MTC stepped into the vacuum and undertook its own reforms. It proposed five …