The Resource U.S. state confirmity to federal income taxation of foreign corporations

U.S. state confirmity to federal income taxation of foreign corporations

Label
U.S. state confirmity to federal income taxation of foreign corporations
Title
U.S. state confirmity to federal income taxation of foreign corporations
Creator
Subject
Language
eng
Summary
This article discusses how state corporate income taxes conform to the federal corporate income tax for U.S. and non-U.S. corporations, and two Alaska Supreme Court cases addressing the issue (OSG Bulk Ships and Schlumberger), one of which was improperly decided, according to the authors
Citation source
In: Tax notes international. - Falls Church. - Vol. 76 (2014),
http://library.link/vocab/creatorName
  • Hellerstein, W
  • Friedman, J.A
  • Libin, J.B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • state tax
  • federal income tax
  • foreign company
  • effectively connected income
  • case law
Label
U.S. state confirmity to federal income taxation of foreign corporations
Instantiates
Publication
Label
U.S. state confirmity to federal income taxation of foreign corporations
Publication

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