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

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

Benjamin F. Miller (Contact Author)

California Franchise Tax Board

Sacramento, CA 95827
United States

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