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Articles 1 - 3 of 3
Full-Text Articles in Taxation-State and Local
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.
Let Educators Educate, Let Builders Build: Making A Case For School Facility Privatization, John Pizzo
Let Educators Educate, Let Builders Build: Making A Case For School Facility Privatization, John Pizzo
John Pizzo
No abstract provided.
New York's Taxable Lap Dancing...At A Strip Club Near You!
New York's Taxable Lap Dancing...At A Strip Club Near You!
Harvey Gilmore
In today’s difficult economic times, state gov-ernments are more hard pressed than ever to come up with new sources of revenue to at least stay reve-nue neutral. Leave it to the perpetually money-hun-gry State of New York to come up with this gem of an idea for generating tax revenues: In 2005, the New York State Department of Taxation and Finance at-tempted to impose sales tax on a nightclub’s offering of exotic dancing to its customers. This resulted in the matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal, ultimately decided by the New York …