Barclay's Bank PLC v. Franchise Tax Board: California's taxation of foreign-based multinational corporations

Examines different accounting methods used by the US and foreign countries, and effect which this has on the taxation of multinational corporations and on economic relations with these countries; focus on 1977 Supreme Court decision regarding California's taxation of Barclay's Bank.

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Bibliographic Details
Published in:California western law review 1995-04, Vol.31, p.317-343
Main Author: Sabransky, Robin
Format: Article
Language:English
Subjects:
California
Decisions
International business enterprises
Supreme court
Tax policy
Taxation
United States
Online Access:Get full text
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Description
Summary:Examines different accounting methods used by the US and foreign countries, and effect which this has on the taxation of multinational corporations and on economic relations with these countries; focus on 1977 Supreme Court decision regarding California's taxation of Barclay's Bank.
ISSN:0008-1639