The Resource State taxation of foreign dividends after Mobil v. Vermont : adjusting the apportionment formula

State taxation of foreign dividends after Mobil v. Vermont : adjusting the apportionment formula

Label
State taxation of foreign dividends after Mobil v. Vermont : adjusting the apportionment formula
Title
State taxation of foreign dividends after Mobil v. Vermont : adjusting the apportionment formula
Creator
Subject
Summary
The holding by the Supreme Court in Mobil v. Vermont affirmed the right of states to include foreign dividends in the income base that is apportioned for state tax purposes. This article examines the Supreme Court's reluctance to deal with issues concerning the apportionment formula and the various techniques for adjusting the apportionment formula when foreign dividends are included in income
Citation source
In: International tax journal. - Greenvale NY. - Vol. 6 (1980),
http://library.link/vocab/creatorName
Feinschreiber, R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign income tax
  • dividend
  • formulary apportionment
  • case law
Label
State taxation of foreign dividends after Mobil v. Vermont : adjusting the apportionment formula
Instantiates
Publication
Label
State taxation of foreign dividends after Mobil v. Vermont : adjusting the apportionment formula
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...