unitary tax system
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The concept unitary tax system represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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unitary tax system
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The concept unitary tax system represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- unitary tax system
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- A kinder, gentler "water's edge" election: California wards off threats of U.K. retaliation as part of comprehensive business incentive tax package
- A new international tax order?
- A tributação universal da renda empresarial : uma proposta de sistematização e uma alternativa inovadora
- Accounting profits, tax profits and unitary taxation (revisited)
- Anatomy of a domestic tax shelter
- Are the worldwide unitary regimes able to address the perceived shortcoming of the international tax framework?
- Arm's length is the only possible way
- Barclays : a test of the Administration's willingness to collect taxes from multinational corporations
- Barclays decision does not end unitary dispute
- Besteuerung der Einheitsunternehmungen in Kalifornien
- Between extremes : merging the advantages of separate accounting and unitary taxation
- California bows to pressure to amend unitary method
- California compromise may solve White House's Barclays dilemma
- California to perform its own transfer pricing audits of water's- edge taxpayers : penalty relief for certain Form 5472 filers
- California unitary tax
- California unitary tax update : worldwide combined reporting held unconstitutional with respect to a foreign parent corporation
- California unitary taxation and water's-edge election
- California's new "water's edge" election enhances business opportunities for foreign investors : the US Supreme Court to rule in Barclays case
- Californian franchise tax and unitary tax concept
- Constructive unilateralism : U.S. leadership and international taxation
- Currency exchange problems in California's worldwide unitary taxation
- Die Arbeiten der IFA zur internationalen Gewinnabgrenzung und das Problem der "unitary taxation"
- Die Gewinnermittlung für die Körperschaftsteuer der US-Einzelstaaten nach dem Konzept der "unitary business taxation"
- Die einheitliche Besteuerung von internationalen Unternehmen in den USA : unitary taxation in Kalifornien und den anderen US- Bundesstaaten
- Double income taxation as a response to tax competition in the EU
- Draft legislation preventing unitary taxation by states
- EU Commission study on company taxation and the internal market considers comprehensive company tax reform
- Economic perspectives on state taxation of multi-jurisdictional corporations
- Electronic industries versus unitary taxation
- Formulary apportionment is not a panacea : part 1
- Formulary apportionment is not a panacea : part 4
- Formulary apportionment is not a panacea : part 5
- Formulary apportionment is not a panacea : part 6
- Global tax fairness
- Global tax governance: what is wrong with it and how to fix it
- Global tax?
- Globalisation : the implications for tax policies
- Handbook of fiscal federalism
- ICAEW on whether business is paying enough tax
- In Barclays, U.S. Supreme Court finds for California, which was banking on it
- Insurance company financial reporting worldwide
- Intercompany transactions in a combined report: a preview of California's upcoming draft regulations
- International business taxation : a study in the internationalization of business regulation
- International tax treaty networks
- International taxation : law and practice in Hong Kong and China
- International taxation of permanent establishments : principles and policy
- Jurisdiction to tax and international income
- Le système de la taxation unitaire
- Memorandum to the U.S. Congress : you wouldn't like worldwide formula apportionment
- Multinational firm theory and international tax law : seeking coherence
- Neue Entwicklungen bei der US-'Unitary Taxation'
- Objections to American State unitary taxation of multi- jurisdictional corporations
- On the future of business income taxation in Europe
- Options for systems replacing worldwide unitary taxation
- Picciotto's dilemma : what is unitary taxation?
- Proposed federal unitary tax legislation (information disclosure) : an overview
- Replacing separate entity accounting and the arm's length principle with formulary apportionment
- Retaliation against unitary tax prompts federal response
- Shaping a new international tax order
- Slicing the shadow : the continuing debate over unitary taxation and worldwide combined reporting
- Sourcing cloud transactions economically - the right way
- State taxation of multinational companies : time for change
- Tax developments in the United Kingdom of interest to US tax advisers
- Taxation of multinational banks : using formulary apportionment to reflect economic reality (part 1)
- Taxation of multinational banks : using formulary apportionment to reflect economic reality (part 2)
- Taxing multinational enterprises as unitary firms
- The British threat to retaliate agains the unitary method of taxation
- The European Parliament versus unitary taxation
- The European Union and formula apportionment: Caveat Emptor
- The allocation and apportionment of deductions for state income taxes
- The apportionment of multistate and multinational corporate income for tax purposes
- The case for a destination-based corporate tax
- The case for unitary taxation with formulary apportionment in the finance sector and the effect on developing nations
- The current status of unitary taxation
- The final report of the Worldwide Unitary Taxation Working Group : Chairman's report and supplemental views
- The greatest impediment to a rational international tax system
- The new California Unitary Tax Law
- The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality
- The transition to unitary taxation
- The unitary method : thirteen questions and answers
- The unitary method and the myth of arm's length
- The unitary system of taxation : identification of the source of income
- The use of combined reporting by nation states
- Towards unitary taxation of transnational corporations
- Treasury's proposed unitary tax legislation
- U.S. Amicus brief in support of California in Barclays. Barclays Bank PLC v. Franchise Tax Board (United States Supreme Court) (S. Ct. Dkt.92-1384) (Unitary Method)
- U.S. Supreme Court upholds worldwide reporting and unitary taxation
- UK clarifies new rules for dual resident companies
- US corporates say no
- Unitary Tax Repealer Act : proposed legislation
- Unitary Taxation - Vorbild for eine Konzernbesteuerung in der Europäischen Union?
- Unitary approaches in international taxation
- Unitary tax and sharing of information : Treasury Department's draft unitary tax legislation with technical explanation
- Unitary tax legislation
- Unitary taxation
- Unitary taxation
- Unitary taxation - the case for global formulary apportionment
- Unitary taxation : a foreign government's view
- Unitary taxation : an international approach
- Unitary taxation : the US Supreme Court's decision on the Barclays case
- Unitary taxation and general international law
- Unitary taxation und U.S. Surpreme Court
- Unitary taxation with combined reporting: the TP solution?
- United Kingdom versus unitary taxation : Statement of the United Kingdom before the United States Treasury Working Group on worldwide unitary taxation
- United States : unitary taxation
- United States : unitary taxation : a dissenting opinion
- Using the experience in the U.S. states to evaluate issues in implementing formula apportionment at the international level
- World-wide combined reporting
- World-wide combined reporting : recent legislative developments
- Worldwide combined reporting - the end is in sight
- Worldwide combined reporting : might be déjà vu
- Worldwide combined reporting held unconstitutional for foreign parent
- Worldwide combined reporting ruled constitutional as Barclays loses in the US Supreme Court : what are the options for a foreign-based company?
- Worldwide unitary combination: history and prospects
- Worldwide unitary tax : is it invalid under treaties of friendship, commerce and navigation?
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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/3UTwk7iY4Ys/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3UTwk7iY4Ys/">unitary tax system</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
