|
|
The State and Local Tax Lawyer, 2008 Symposium Edition |
 |
|
|
|
|  |
| 5470762 |
| June 1, 2011 |
| 978-1-60442-925-1 |
| 232 |
| 6 x 9 Paperback |
| Section of Taxation |
| Corporate Law, Taxation |
 |
| $95.00 (Regular) |
| $95.00 (ABA Member) ABA Members, Log in now to receive this discount! |
| $75.00 (Section of Taxation) ABA Members, Log in now to receive this discount! |
|
|
|
|
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.
ABA Editorial Board: Editor in Chief - Debra Silverman Herman; Managing Editor - Jeffrey C. Glickman; Primary Editors - Brandee Tilman, Marc Simonetti
Georgetown Student Editorial Board: Editor-in-Chief - Katie Stewart; Managing Symposium Editor - Meghan M. Walsh
|
|
|
|
|
|
|
|
|
|
|
|
|
