Proposed Change to `Physical Presence' Requirement for Nexus.
| Autor: | Cobb, Jeffrey M., McGrail, David W. |
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| Zdroj: | Journal of Bank Taxation; Summer2000, Vol. 13 Issue 4, p179, 1/4p |
| Abstrakt: | Reports on the proposed legislation in Kentucky that would extend the jurisdiction to tax to include certain corporations, S corporations and partnerships without a physical presence in the state. Definition of the so-called doing business; Financial institutions that are exempt from the corporate income tax. |
| Databáze: | Supplemental Index |
| Externí odkaz: |
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