Current Problems with Uditpa and Possible Solutions
Posted: 30 Sep 2005
Abstract
The author suggests ways to change the multistate Uniform Division of Income for Tax Purposes Act (UDITPA) including adoption of the Multistate Tax Commission's proposed factor presence nexus standard. The author disagrees with the idea that if an item is classified as business income, it must be in the sales factor of the apportionment formula.
Suggested Citation: Suggested Citation
Miller, Benjamin F., Current Problems with Uditpa and Possible Solutions. State Tax Notes, Vol. 38, No. 2, October 3, 2005, Available at SSRN: https://ssrn.com/abstract=816444
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