While unitary taxation
is technically feasible and may be the best long-term solution to taxing multinationals, the fierce political opposition means that it is not likely to happen in the near term.
Hall said the WHO was looking forward to January 2017, when unitary taxation
on tobacco products will take effect.
In the tax case, see, for example, the OECD's opposition to unitary taxation
with formulary apportionment.
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.
These changes include nexus defined for MBT purposes, unitary taxation
under the MBT, small business provisions, the MBT surcharge, and an MBT credits update.
A number of states have implemented unitary taxation
in which, the firm is taxed on a worldwide taxation system.
For companies operating subsidiaries in foreign countries, the issue of unitary taxation
must be considered.
The effect of the income tax burden on property is more pronounced for states mandating unitary taxation
or the throwback rule.
The encyclopedia is a handy guide, especially for those who are unfamiliar with or unclear about such federalism-relevant concepts as fiscal disparities, fiscal equalization, state gaming taxation, horizontal equity, median voter theorem, tax and revenue capacity and effort, tax competition, tax exportation, unitary taxation
, and vertical equity.
Hocking offers three studies of diplomatic negotiations to support his basic argument: the United States-Canada free trade negotiations, the United States-United Kingdom dispute regarding the unitary taxation
policies of several of the American states, especially California, and the United States-Canada negotiations over acid rain.
NY, however, traditionally has viewed itself as having a "limited" form of unitary taxation
He was also staff director of the Working Group on Worldwide Unitary Taxation
appointed by Treasury secretary Donald Regan at Reagan's request.