Sales factor inclusion and attribution rules for intangible income
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The work Sales factor inclusion and attribution rules for intangible income represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Sales factor inclusion and attribution rules for intangible income
Resource Information
The work Sales factor inclusion and attribution rules for intangible income represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Sales factor inclusion and attribution rules for intangible income
- Language
- eng
- Summary
- This article analyses the apportionment rules governing royalties, interest, dividends and other intangible income used by the 20 most populous states that impose corporate income taxes. These states are home to 73 percent of the U.S. population and 81 percent of the Fortune 500 companies. This article focuses on each state's general-purpose apportionment rules and does not discuss any industry-specific rules for financial institutions or other special industries
- Citation source
- In: Taxes - the tax magazine. - Chicago. - Vol. 92 (2014),
- Geographic coverage
- North America
- Language note
- English
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Context of Sales factor inclusion and attribution rules for intangible incomeWork of
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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/resource/oUCGQ5rd5Q8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/oUCGQ5rd5Q8/">Sales factor inclusion and attribution rules for intangible income</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>
