State Taxation - Unitary Business/Formula Apportionment Tax Accounting Method - Application of a Three Factor Formula to Apportion Income of Foreign-Parent Corporations for State Tax Reporting Purposes Does Not Violate the Commerce Clausse or the Due Process Clause of the U.S. Constitution - Barclay's Bank Int'l, Ltd. v. Franchise Tax Bd., 10 Cal. App. 4th 1742, 14 Cal. Rptr. 2d 537 (Cal. Ct. App. 1992), Modified Reh'g Denied, 11 Cal. App. 4th 1678A (Cal. Ct. App. 1992).

Authors

Sarah B. Pierce, University of Georgia School of Law

Document Type

Note

Recommended Citation

Sarah B. Pierce, State Taxation - Unitary Business/Formula Apportionment Tax Accounting Method - Application of a Three Factor Formula to Apportion Income of Foreign-Parent Corporations for State Tax Reporting Purposes Does Not Violate the Commerce Clausse or the Due Process Clause of the U.S. Constitution - Barclay's Bank Int'l, Ltd. v. Franchise Tax Bd., 10 Cal. App. 4th 1742, 14 Cal. Rptr. 2d 537 (Cal. Ct. App. 1992), Modified Reh'g Denied, 11 Cal. App. 4th 1678A (Cal. Ct. App. 1992)., 23 Ga. J. Int’l & Compar. L. 89 (1993).
Available at: https://digitalcommons.law.uga.edu/gjicl/vol23/iss1/4