The Resource U.S. state confirmity to federal income taxation of foreign corporations
U.S. state confirmity to federal income taxation of foreign corporations
Resource Information
The item U.S. state confirmity to federal income taxation of foreign corporations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item U.S. state confirmity to federal income taxation of foreign corporations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- U.S. state confirmity to federal income taxation of foreign corporations
- Title
- U.S. state confirmity to federal income taxation of foreign corporations
- 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
- Label
- U.S. state confirmity to federal income taxation of foreign corporations
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/U.S.-state-confirmity-to-federal-income-taxation/DBriwEEz13A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/U.S.-state-confirmity-to-federal-income-taxation/DBriwEEz13A/">U.S. state confirmity to federal income taxation of foreign corporations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/U.S.-state-confirmity-to-federal-income-taxation/DBriwEEz13A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/U.S.-state-confirmity-to-federal-income-taxation/DBriwEEz13A/">U.S. state confirmity to federal income taxation of foreign corporations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
