Download or read book The Allocation of Corporate Income for the Purpose of State Taxation microform written by Robert S (Robert Spivey) 1902 Ford and published by Hassell Street Press. This book was released on 2021-09-09 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book The Allocation of Corporate Income for the Purpose of State Taxation by Robert S Ford written by Robert S. Ford and published by . This book was released on 1933 with total page 129 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 Key Issues Affecting State Taxation of Multijurisdictional Corporate Income Need Resolving written by United States. General Accounting Office and published by . This book was released on 1982 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation of Interstate Commerce and Worldwide Corporate Income Communications 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 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Corporation Income Tax Issues in Worldwide Unitary Combination written by and published by Hoover Press. This book was released on 1984 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation Corporate income and franchise taxes written by Jerome R. Hellerstein and published by . This book was released on 1993 with total page 1102 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation on Interstate Commerce 1959 written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 1959 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation of Interstate Commerce and Worldwide Corporate Income 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 700 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 702 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation on Interstate Commerce 1959 written by United States. Congress. Senate. Select Committee on Small Business and published by . This book was released on 1959 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines impact of state taxes on small businesses because of involvement in interstate commerce. Continuation of hearings on effects of multi-state taxation of interstate commerce on small business. Contains written statements of interested parties

Download or read book Guide to State Corporate and Individual Taxes in the United States written by and published by . This book was released on 1989 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation on Interstate Commerce 1959 written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 1959 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economic Perspectives on State Taxation of Multijurisdictional Corporations written by Charles E. McLure and published by . This book was released on 1986 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of papers and writings on unitary taxation and other issues in the state taxation of multijurisdictional corporations.

Download or read book Tax on Unrelated Business Income of Exempt Organizations written by United States. Internal Revenue Service and published by . This book was released on 1987 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle written by Eva Escribano and published by Kluwer Law International B.V.. This book was released on 2019-05-10 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.

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.