Download or read book Limitations on the States Jurisdiction to Impose Net Income Based Taxes written by Fred O. Marcus and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Limitations on States Jurisdiction to Impose Net Income Based Taxes written by Fred O. Marcus and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... is designed to guide practitioners in their quest to solve the enigma of state taxing jurisdiction. In addition to an analysis of the states' interpretations of Public Law 86-272, the portfolio discusses court decisions under both the Commerce and Due Process Clauses as they pertain to state taxing jurisdiction.

Download or read book Bank and Corporation Franchise Tax Act written by California and published by . This book was released on 1907 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation of Interstate Commerce and Worldwide Corporate Income Oral testimony written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally and published by . This book was released on 1980 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Interstate Taxation Act written by United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce and published by . This book was released on 1966 with total page 1070 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Interstate Taxation Act written by United States. Congress. House. Judiciary Committee and published by . This book was released on 1966 with total page 1066 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Current Problems and Issues in State Taxation of Interstate Commerce written by Tax Foundation and published by . This book was released on 1966 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State and Local Taxation written by Jerome R. Hellerstein and published by . This book was released on 1952 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Evolution of Due Process and State Tax Jurisdiction written by Michael T. Fatale and published by . This book was released on 2015 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the constitutional rules that determine the state corporate income or sales tax jurisdiction of a multistate business. It evaluates a historical trend in which the Due Process Clause has become more important in such cases relative to the Commerce Clause, and considers the reasons for, and implications of, this trend. The article probes the current due process standard to be applied in state tax jurisdiction cases. Several recent Supreme Court cases, including the Court's plurality decision in J. McIntyre Machinery v. Nicastro, 131 S. Ct. 2780 (2011), have considered the due process principles that determine adjudicative jurisdiction. This article examines these cases -- in particular McIntyre -- because the Court's adjudicative jurisdiction analysis is generally applied by analogy in state tax cases. The article evaluates the due process considerations that have been recently applied in state corporate income and sales tax jurisdiction cases. It also probes whether a recent Congressional Act and a proposed Congressional bill that are intended to confer state jurisdiction to impose an excise or use tax collection duty -- the Prevent All Cigarettes Trafficking (PACT) Act and the proposed Marketplace Fairness Act (MFA) - would pass muster under the Due Process Clause. The article concludes that the current focus on due process considerations in state tax jurisdiction cases is a favorable development. The due process emphasis on principles of fairness and notice better serves the important goals of state tax administration than the historic Commerce Clause analysis, which resulted in the imposition of arbitrary and economically questionable jurisdictional limitations.

Download or read book Federal State local Tax Coordination written by United States. Department of the Treasury and published by . This book was released on 1952 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation written by Jerome R. Hellerstein and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 2017 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-09-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

Download or read book Medical and Dental Expenses written by and published by . This book was released on 1990 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 2018 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-10-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

Download or read book U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Commercial Tax written by Peter Harris and published by Cambridge University Press. This book was released on 2010-07-22 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.