Detail For Whom The South Central Bell Tolls   Oleh:  Sabino, Anthony Michael Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 189 no. 1 (2000), page 73. Topik: taxes; south central; bell tolls Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Since the early days of our nation, the authority of the individual states to tax and the U. S. Constitution’s commandment to allow interstate commerce to flow unimpeded have been at cross - purposes. In South Central Bell Telephone Co. v. Alabama, 526 U. S. 160, 119 S. Ct. 1180 (1999), the U. S. Supreme Court has penned the latest chapter in the struggle. In its decision, the Court clearly and succinctly declared that the franchise tax Alabama assesses on "foreign” (out - of - state) corporations violates the Constitution’s Commerce Clause (see box, below) and is therefore unenforceable. This decision has important implications for corporations that do business in more than one state and find they may be subject to similar taxes. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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