Question

The trend in state income taxation is for states to adopt a version of the unitary theory of multijurisdictional taxation in their statutes and regulations.
a. Explain why some states are attracted to the unitary theory and a combined reporting scheme of multistate income taxation.
b. Is the application of the unitary theory a help or a detriment to the taxpayer? Why?


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  • CreatedSeptember 09, 2015
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