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  1. The value of California’s Unitary taxation as an overall worldwide concept was challenged in the 1980s. No one else wanted it then, it was only idealists, then, that considered it a viable option. A comparison with the French Bénéfice consolidé shows most of both régimes inadequacies as a worldwide option. The Unitary régime does little else that transform corporate taxation of profit into a plastered over system of turnover tax, which is equally facile to elude. The tables merely confirm the surface symptoms of that.

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