Download or read book State Tax Jurisdiction Establishing Nexus for Business Activity Taxes written by Colon Ricardo and published by LAP Lambert Academic Publishing. This book was released on 2015-06-17 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research examines the nexus standards for business activity taxes at the state level in the United States. While some states determine nexus under the U.S. Commerce Clause based on a physical presence test, other states determine nexus using an economic presence test. This lack of uniformity presents problems for multistate taxpayers. To address this issue, the U.S. Congress must enact legislation establishing a uniform nexus standard for business activity taxes

Download or read book State Taxation written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 2010 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Income Taxation of Mercantile and Manufacturing Corporations written by United States. Congress. House. Committee on the Judiciary and published by . This book was released on 1961 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: Committee Serial No. 20. Considers state corporate income tax procedure impact on multistate manufacturing and mercantile corporations. Includes discussion of possible adoption of uniform state taxation standards and the possible taxation of interstate business income of non-resident corporations.

Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.

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 How Much Should Borders Matter written by United States. Congress. Senate. Committee on Finance. Subcommittee on International Trade and published by . This book was released on 2006 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business Activity Tax Simplification Act of 2003 written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 2004 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business Activity Tax Simplification Act of 2013 written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Regulatory Reform, Commercial and Antitrust Law and published by . This book was released on 2014 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internet Tax Fairness Act of 2001 written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 2001 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Local Taxation written by Richard D. Pomp and published by . This book was released on 1998 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Tax Liability and Compliance Manual written by Lloyd S. Hale and published by John Wiley & Sons. This book was released on 1981 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Sales and Use Tax Jurisdiction written by John A. Swain and published by . This book was released on 2003 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation of Business written by Thomas F. Pogue and published by Praeger. This book was released on 1992-12-04 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers delivered by various contributors at a seminar organized by the National Tax Association on 7-8 March, 1991. Includes: State business taxation: description and rationales; State taxation of corporate income; Exporting of state taxes; State taxation of telecommunications; State taxation of multistate banking; State taxation of insurance companies; Environmental taxes and fees.

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 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 Excise Taxes for written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.