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Articles 1 - 2 of 2
Full-Text Articles in Taxation-State and Local
Deciphering The Supreme Court's Opinion In Wynne, Walter Hellerstein
Deciphering The Supreme Court's Opinion In Wynne, Walter Hellerstein
Scholarly Works
In Wynne, the Supreme Court held that Maryland's personal income tax regime violated the dormant Commerce Clause because It taxed income on a residence and source basis without giving a credit to residents for in· come taxed on a source basis by other states. The Court suggested, how· ever, that a state may tax residents on all their Income without providing a credit for taxes paid by other states if the state did not tax nonresidents on income from sources within the state, even though such a taxing regime might result in double taxation of interstate commerce.
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.