chevron-down Created with Sketch Beta.
    0

      An Overview of the Group Reporting Regimes in Use Today

      An Overview of the Group Reporting Regimes in Use Today

      An Overview of the Group Reporting Regimes in Use Today

      The articles and essays included in this Edition offer an overview of the group reporting schemes in use across the country and examine the economic origins and the evolution of the unitary business principle that underlies combined reporting. They explore the policy considerations that states assess in choosing whether to adopt ...
      $00
      NON-MEMBERS
      $00
      MEMBERS
      $00
      YOUR PRICE
      *Additional discounts may apply at checkout

      Log In to view your rate

      Unlock the discounted member rate

      Join first as a member, and then purchase this product at special member pricing
      Join Now
      The articles and essays included in this Edition offer an overview of the group reporting schemes in use across the country and examine the economic origins and the evolution of the unitary business principle that underlies combined reporting. They explore the policy considerations that states assess in choosing whether to adopt combined reporting and the conflicting policy goals of different jurisdictions. Additionally, they examine single vs. aggregate taxpayer theory, analyze procedural issues raised by combined reporting, explore the ultimate (but apparently unreachable) goal of uniformity, and, finally, weigh all the pros and cons of combined reporting. The day-long program from which these pieces are adapted was held at Georgetown University Law Center on May 14th, 2008. For information on the State and Local Tax Lawyer 2008 Symposium Edition, click here.

      Product Details

      Sponsors

      Section of Taxation

      Product Code

      5470762PDFB

      Publication Date

      6/1/2011 12:00:00 AM

      Related On-Demand CLE

      Related Events