... appreciated. Supplemental materials can be accessed by clicking the links in Appendix B. June 2011 July 2015 2015 state taxation employment single sales factor An increasing number of states have switched their state income tax apportionment factors to a single sales...

... combined reporting or transfer pricing adjustments. We discuss each of these state responses in turn. state taxation tax reserves tax avoidance ASC 740-10 FIN 48 uncertain tax benefits Did the recent U.S. accounting rules requiring corporations to disclose in their financial statements...