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Full-Text Articles in Law
Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements
Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements
Faculty Articles
Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …
A Resource Guide To Tax Law Careers, Robert H. Hu
A Resource Guide To Tax Law Careers, Robert H. Hu
Faculty Articles
This Guide is designed to assist law students and attorneys in the pursuit of careers in tax law. It is also intended for librarians and career counselors to readily find tax law career information so that they can assist their clients effectively. It includes resources in both print (for example, books and articles) and electronic formats (for example, Web sites). Each item included has a brief annotation so that the user can quickly decide the relevancy and value of that item.