factors and the relevant apportionment
factors fashioned in Part III.
paid if the Compact indeed is to effect an equitable apportionment
The second proposed amendment provides that if the tax administrator requires an alternative apportionment
method, the tax administrator cannot impose any civil or criminal penalty on the tax due that is attributable to the taxpayer's reasonable reliance solely on the standard apportionment
provisions (Proposed Multistate Tax Compact, Art.
Recent developments and the overall complexity surrounding apportionment
planning and calculations across multiple jurisdictions creates a formidable challenge for even the most seasoned corporate tax professional," said Jennifer Lowe, Wolters Kluwer, CCH's Editorial Director for Research & Learning.
8226; Types of and Best Practices related to Alternative Apportionment
Modify the Compact's current equally-weighted apportionment
formula to recommend a double-weighted sales factor, but ultimately provide states with flexibility to define their own factor weighting fraction; (3)
Switching to formula apportionment
would increase tax revenues.
A look at apportionment
using market-based sourcing rules.
Franchisors that face increased state tax filing obligations in a post-KFC world can still minimize their tax liabilities by understanding the nuances of state income tax apportionment
rules and identifying the circumstances where these provisions can be used to the franchisor's advantage.
Categories: Legal Decision, Budget apportionment
, Construction costs, Federal aid for highways, Federal aid for transportation, Federal aid to states, Highway planning, Maintenance costs, Public roads or highways, Requirements definition, Toll roads, Transportation costs, Transportation law, Trust funds
Overall, the results of this intercomparison of the health effects apportionments
found that variations in PM source apportionment
research group or method introduced relatively little uncertainty into the evaluation of differences in PM toxicity on a source-specific basis, adding an average of only approximately 15% to the overall source-specific mortality RR uncertainties.
Legal minds agree that the Supreme Court decision sounds like the death knell for the prevailing reasoning in favor of imposing joint and several liability in Superfund cases where sites involve "toxic soups," which preclude any equitable, reasonable way to perform fair-share apportionment
of responsibility among contributors, be they site owners or managers, disposers, and/or generators of the hazardous waste.