An analysis of certain tax avoidance techniques available under Virginia law to multistate corporate businesses
There are currently two methods states generally use to tax the income of multistate multi-corporate businesses. One is separate accounting, and the other is the unitary method. Virginia currently uses separate accounting to tax such income. Under separate accounting businesses have greater ability...
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Format: | Others |
Language: | en_US |
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Virginia Polytechnic Institute and State University
2019
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Online Access: | http://hdl.handle.net/10919/87281 |