U.S. state tax considerations for international tax reform
Publisher: Tax Analysts
Published: 2014
Place of publication: Falls Church, Virginia]
Language: eng
Number of pages: 162
ISBN-13: 9780990538103
Copyright date: 2014
Subjects: Taxation; Law and legislation; States; Double taxation
Other titles: United States state tax considerations for international tax reform
Description: This special feature focuses on lessons that the U.S. state tax experience may bring to the international tax reform effort. As the essays in this publication illustrate, the U.S. state tax experience sometimes provides a model but at other times offers a tale of caution for those working to improve international tax rules.
Notes: Includes bibliographical references.
Table of contents: title: Can nations find answers in the states?; title: Self-inflicted wounds: what Europe can teach the states; title: Designing the limits of formulary income attribution regimes; title: Formulary apportionment and international tax reform: lessons from the U.S. State experience; title: Is transfer pricing worth salvaging?; title: Lessons from U.S. State corporate taxation in a regional transition to unitary taxation; title: You look familiar: the OECD looks to U.S. State tax policy for BEPS solutions; title: Prevent the artificial avoidance of PE Status; title: State tax considerations for foreign entities; title: Unfettered by bilateral treaties, state tax can catch foreign enterprises off guard; title: Foreign tax credit rules for allocating state taxes; title: The exchange of information among tax authorities.