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- State taxation (2)
- Unitary business (2)
- 1963 Draft Convention for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital (1)
- Acquiescence preemption (1)
- Administrative burden (1)
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- Apportioned income (1)
- Apportionment formula (1)
- Autonomy (1)
- Barclay's Bank Int'l Ltd. v. Franchise Tax Bd. (1)
- Business taxes (1)
- California (1)
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- Commerce clause (1)
- Concurrent taxation (1)
- Congress (1)
- Deductions from the taxable base (1)
- Distortion of income (1)
- Dividend restrictions (1)
- Dormant foreign commerce clause (1)
- Double taxation (1)
- Due process clause (1)
- Federal uniformity (1)
- Foreign commerce (1)
- Foreign commerce clause (1)
- Foreign policy (1)
- Foreign source dividends (1)
- Foreign-parent corporations (1)
- Foreign-parent unitary corporate group (1)
- Formula apportionment tax accounting method (1)
- Formulary apportionment (1)
Articles 1 - 3 of 3
Full-Text Articles in Taxation-State and Local
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Georgia Journal of International & Comparative Law
No abstract provided.
Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson
Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson
Georgia Journal of International & Comparative Law
No abstract provided.
State Taxation - Unitary Business/Formula Apportionment Tax Accounting Method - Application Of A Three Factor Formula To Apportion Income Of Foreign-Parent Corporations For State Tax Reporting Purposes Does Not Violate The Commerce Clausse Or The Due Process Clause Of The U.S. Constitution - Barclay's Bank Int'l, Ltd. V. Franchise Tax Bd., 10 Cal. App. 4th 1742, 14 Cal. Rptr. 2d 537 (Cal. Ct. App. 1992), Modified Reh'g Denied, 11 Cal. App. 4th 1678a (Cal. Ct. App. 1992)., Sarah B. Pierce
Georgia Journal of International & Comparative Law
No abstract provided.