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- Title
Apportionment Issues: DIRECTV Case: Income-Producing Activity Is Signal Delivery.
- Authors
Schadewald, Michael S.
- Abstract
The article details the South Carolina (SC) Court of Appeals' decision in the case DIRECTV, Inc. & Subsidiaries v. SC Department of Revenue (DOR), on the sourcing of subscription receipts (SR) from the satellite television provider (TSP) and the apportionment of its net income. Topics mentioned include a background on DIRECTV's business operations, the DOR's determination of the company's income-producing activity, and the administrative law court's ruling in favor of the DOR.
- Subjects
DIRECTV Inc.; SOUTH Carolina. Dept. of Revenue; LEGAL judgments; SOUTH Carolina. Court of Appeals; DIRECT broadcast satellite television; ACTIONS &; defenses (Law)
- Publication
Journal of State Taxation, 2017, p13
- ISSN
0744-6713
- Publication type
Article