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- Title
Current Developments in State and Local Tax.
- Authors
Nachbar, Mark L.
- Abstract
The article discusses the current development in the U.S. states tax. It mentions the ruling of the Michigan Supreme Court IBM vs. Michigan Department of Treasury that the taxpayer can elect to apportion related to tax liability under the Michigan Business Tax Act (BTA). It also mentions the Arm's Length Adjustment Service Project (ALAS) for developing a transfer pricing audit program and the 2015 fiscal budget bill of Rhode Island signed by Governor Lincoln Chafee on June 19, 2014.
- Subjects
UNITED States; RHODE Island; MICHIGAN. Supreme Court; MICHIGAN. Dept. of Treasury; TAXATION; PRICING; CHAFEE, Lincoln D., 1953-; ACTIONS &; defenses (Law)
- Publication
Journal of State Taxation, 2014, Vol 32, Issue 4, p5
- ISSN
0744-6713
- Publication type
Article