Multistate Tax Guide to Financial Institutions

Multistate Tax Guide to Financial Institutions
Author: B. D. Copping
Publisher: CCH
Total Pages: 1252
Release: 2008
Genre: Business & Economics
ISBN: 9780808091943

The Multistate Tax Guide to Financial Institutions (the Guide) was developed to provide a quick reference to assist tax professionals in finding answers to various financial institution-specific income and franchise tax questions for all 50 states and the District of Columbia. The Guide is meant to be just that, a guide. It is not meant as a substitute for original research; it is not meant to be authoritative; nor is it intended to provide tax advice; and it cannot be relied on as a basis to avoid the imposition of penalties.

U.S. Master Multistate Corporate Tax Guide

U.S. Master Multistate Corporate Tax Guide
Author: CCH TAX Editors
Publisher: CCH
Total Pages: 1764
Release: 2008
Genre: Business & Economics
ISBN: 9780808019220

An indispensable resource for professionals who work with multiple state tax jurisdictions, this reference offers return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state.

Multistate Corporate Tax Guide (2009)

Multistate Corporate Tax Guide (2009)
Author: John C. Healy
Publisher: CCH
Total Pages: 988
Release: 2008-12
Genre: Business & Economics
ISBN: 9780808092292

This exclusive insider's guide helps you handle state corporate tax questions quickly and effectively. It provides quick access to each state's statement of its position on key issues in corporate and sales and use taxation. A compilation of easy-to-access charts that summarize each state's answers to key issues in income, sales, and use taxation from the top state officials who interpret and apply the rules, the Guide puts vital state tax guidelines at your fingertips.

A Guide to Tribal Ownership of a National Bank

A Guide to Tribal Ownership of a National Bank
Author: Office of Office of the Comptroller of the Currency
Publisher: CreateSpace
Total Pages: 98
Release: 2015-01-01
Genre:
ISBN: 9781505299328

This guide, prepared by the Office of the Comptroller of the Currency (OCC), is intended to provide an introduction to tribal ownership of national banks. The OCC encourages tribes and national banks to consult with counsel familiar with banking law, federal Indian law, and tribal law, as appropriate, to obtain specific advice on chartering, acquiring, or operating a national bank.

Formulary Apportionment for the Internal Market

Formulary Apportionment for the Internal Market
Author: Stefan Mayer
Publisher: IBFD
Total Pages: 355
Release: 2009
Genre: International business enterprises
ISBN: 9087220480

Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal Market on the basis of consolidation and formulary apportionment of the profits of cross-border enterprises, both in the form of a Home State Taxation (HST) and of the Common Consolidated Corporate Tax Base. This study assesses whether this approach represents a viable alternative to the arm's length standard currently applied in international tax law. The study comprises four parts. First, a theoretical concept of formulary apportionment is presented, followed by an evaluation of the practical experiences of four jurisdictions (United States, Canada, Switzerland and Germany) with formulary apportionment at the subnational level. Next, a proposal for harmonization on the basis of consolidation and apportionment is developed, and the book concludes with an overall analysis of the merits and drawbacks of the proposed model for harmonization.

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Author: Internal Revenue Service
Publisher:
Total Pages: 52
Release: 2021-03-04
Genre:
ISBN: 9781678085223

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)