State Taxation of Foreign Source Income Through Worldwide Combined Reporting

This Note considered whether a state can tax the worldwide combined income of a unitary business of a United States parent corporation and foreign subsidiaries. The primary alternative to worldwide combined reporting is the federal government's arm's length method of taxing foreign source income. This Note considered the effect of the 1983 Supreme Court decision, Container Corporation of America v. Franchise Tax Board

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Year of publication:	2023
Authors:	Pearson, Thomas
Publisher:	[S.l.] : SSRN
Subject:	Doppelbesteuerung \| Double taxation \| Ländersteuer \| State tax \| Körperschaftsteuer \| Corporate income tax \| Multinationales Unternehmen \| Transnational corporation

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Extent:	1 Online-Ressource (61 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Vanderbilt Journal of Transnational Law 17 (1): 95-155 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 16, 1984 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014260738