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Full-Text Articles in Taxation-Transnational
U.S. Perspectives Of Worldwide Unitary Taxation, Massimo Agostini
U.S. Perspectives Of Worldwide Unitary Taxation, Massimo Agostini
Penn State International Law Review
Presently, American states have the ability to impose taxes on multinational corporations doing business in their respective states. The extent of this imposition is vaguely regulated by federal tax law. In the Container decision, the Supreme Court addressed the need for uniformity of state taxation of foreign corporations. The Court's decision, however, was not well accepted overseas. This article examines the various methods of taxation employed by individual states and the resulting international difficulties of this diversity. Through a discussion of California legislation, which provides a solution, as well as protects domestic and foreign interests, these difficulties are addressed.
Indirect Taxation And 1992, Michel V.M. Van Beek
Indirect Taxation And 1992, Michel V.M. Van Beek
Northwestern Journal of International Law & Business
Since June 1985, when the Commission of the European Communities ("Commission") presented to the European Council its "White Paper" on completing the Internal Market by the elimination of physical, technical, and fiscal barriers inside the European Communities ("EC" or "Community"), the harmonization of indirect taxation has become a main topic in the European press. In this article an attempt will be made to clarify the impact of indirect taxation, or more correctly, the obstacles created by indirect taxes to the realization of the Internal Market, by looking at the past, the present and the future. However, what indirect taxes create …