Worldwide unitary taxation: the end appears near
Includes initiatives taken in several states to repeal or prevent the practice of taxing a portion of the total worldwide income of multinational corporations.
Gespeichert in:
Veröffentlicht in: | Journal of state taxation 1986-01, Vol.4, p.241-259 |
---|---|
1. Verfasser: | |
Format: | Artikel |
Sprache: | eng |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 259 |
---|---|
container_issue | |
container_start_page | 241 |
container_title | Journal of state taxation |
container_volume | 4 |
creator | Ferguson, Fred E |
description | Includes initiatives taken in several states to repeal or prevent the practice of taxing a portion of the total worldwide income of multinational corporations. |
format | Article |
fullrecord | <record><control><sourceid>proquest</sourceid><recordid>TN_cdi_proquest_miscellaneous_59391407</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>59391407</sourcerecordid><originalsourceid>FETCH-proquest_miscellaneous_593914073</originalsourceid><addsrcrecordid>eNpjYeA0MDcx0TUzNzTmYOAqLs4yMDA0NjUx4mQwCM8vykkpz0xJVSjNyyxJLKpUKEmsSCzJzM-zUijJSFVIzUtRSCwoSE0sKlbIA5I8DKxpiTnFqbxQmptBzc01xNlDt6Aov7A0tbgkPjezODk1JycxLzW_tDje1NLY0tDEwNyYaIUAhKo14w</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>59391407</pqid></control><display><type>article</type><title>Worldwide unitary taxation: the end appears near</title><source>PAIS Index</source><source>HeinOnline Law Journal Library</source><creator>Ferguson, Fred E</creator><creatorcontrib>Ferguson, Fred E</creatorcontrib><description>Includes initiatives taken in several states to repeal or prevent the practice of taxing a portion of the total worldwide income of multinational corporations.</description><identifier>ISSN: 0744-6713</identifier><language>eng</language><subject>Corporate income tax ; Income tax, State ; International business enterprises ; Taxation ; Unitary taxation ; United States</subject><ispartof>Journal of state taxation, 1986-01, Vol.4, p.241-259</ispartof><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,777,781,27846</link.rule.ids></links><search><creatorcontrib>Ferguson, Fred E</creatorcontrib><title>Worldwide unitary taxation: the end appears near</title><title>Journal of state taxation</title><description>Includes initiatives taken in several states to repeal or prevent the practice of taxing a portion of the total worldwide income of multinational corporations.</description><subject>Corporate income tax</subject><subject>Income tax, State</subject><subject>International business enterprises</subject><subject>Taxation</subject><subject>Unitary taxation</subject><subject>United States</subject><issn>0744-6713</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1986</creationdate><recordtype>article</recordtype><sourceid>7TQ</sourceid><recordid>eNpjYeA0MDcx0TUzNzTmYOAqLs4yMDA0NjUx4mQwCM8vykkpz0xJVSjNyyxJLKpUKEmsSCzJzM-zUijJSFVIzUtRSCwoSE0sKlbIA5I8DKxpiTnFqbxQmptBzc01xNlDt6Aov7A0tbgkPjezODk1JycxLzW_tDje1NLY0tDEwNyYaIUAhKo14w</recordid><startdate>19860101</startdate><enddate>19860101</enddate><creator>Ferguson, Fred E</creator><scope>7TQ</scope><scope>DHY</scope><scope>DON</scope></search><sort><creationdate>19860101</creationdate><title>Worldwide unitary taxation: the end appears near</title><author>Ferguson, Fred E</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-proquest_miscellaneous_593914073</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1986</creationdate><topic>Corporate income tax</topic><topic>Income tax, State</topic><topic>International business enterprises</topic><topic>Taxation</topic><topic>Unitary taxation</topic><topic>United States</topic><toplevel>online_resources</toplevel><creatorcontrib>Ferguson, Fred E</creatorcontrib><collection>PAIS Index</collection><collection>PAIS International</collection><collection>PAIS International (Ovid)</collection><jtitle>Journal of state taxation</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Ferguson, Fred E</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Worldwide unitary taxation: the end appears near</atitle><jtitle>Journal of state taxation</jtitle><date>1986-01-01</date><risdate>1986</risdate><volume>4</volume><spage>241</spage><epage>259</epage><pages>241-259</pages><issn>0744-6713</issn><abstract>Includes initiatives taken in several states to repeal or prevent the practice of taxing a portion of the total worldwide income of multinational corporations.</abstract></addata></record> |
fulltext | fulltext |
identifier | ISSN: 0744-6713 |
ispartof | Journal of state taxation, 1986-01, Vol.4, p.241-259 |
issn | 0744-6713 |
language | eng |
recordid | cdi_proquest_miscellaneous_59391407 |
source | PAIS Index; HeinOnline Law Journal Library |
subjects | Corporate income tax Income tax, State International business enterprises Taxation Unitary taxation United States |
title | Worldwide unitary taxation: the end appears near |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-19T01%3A02%3A48IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Worldwide%20unitary%20taxation:%20the%20end%20appears%20near&rft.jtitle=Journal%20of%20state%20taxation&rft.au=Ferguson,%20Fred%20E&rft.date=1986-01-01&rft.volume=4&rft.spage=241&rft.epage=259&rft.pages=241-259&rft.issn=0744-6713&rft_id=info:doi/&rft_dat=%3Cproquest%3E59391407%3C/proquest%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=59391407&rft_id=info:pmid/&rfr_iscdi=true |