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Unitary Tax
(redirected from Unitary Taxation)

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Unitary Tax
A corporate tax on a corporation's global income. Some countries levy unitary taxes on corporations operating in their borders in order to prevent them from avoiding taxes by transferring income to another country with a low or no corporate tax. See also: Transfer pricing mechanisms, Aggressive accounting.
unitary tax
A state corporate income tax on worldwide income. Although they are unpopular with corporations, unitary taxes are instituted by governments to foil firms that use creative accounting techniques to transfer their income to states or countries with low income-tax rates.
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The results for the related hearings were transmitted to President Reagan on July 31, 1984, in the Chairman's Report On The Worldwide Unitary Taxation Working Group: Activities, Issues and Recommendations.
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Bertino has more than 20 years of experience in state income tax issues, including multistate income franchise taxes, jurisdiction to tax, tax base, apportionment of income, unitary taxation, business/non-business income, state filing options and federal and state income tax incentives.
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These changes include nexus defined for MBT purposes, unitary taxation under the MBT, small business provisions, the MBT surcharge, and an MBT credits update.
The Michigan business tax: new developments by Copping, B.D.; Miscisin, Amanda; Pohl, Lisa / The Tax Adviser
 
 
 
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