Barclays Bank PLC v. Franchise Tax Board of California: Does the Application of Worldwide Unitary Taxation to Non-U.S. Parent Corporate Groups Violate the Commerce Clause?
نویسندگان
چکیده
This Comment examines whether the Supreme Court in Barclays v. Franchise Tax Board, correctly decided that the application of worldwide unitary taxation to non-U.S. parent groups does not violate the Commerce Clause.
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