Abstract
Foreign corporations with branches or investments in Arizona are increasing their number in Arizona. The various methods of corporate accounting may effect the revenues available for taxation. The state of Arizona and the federal government have adopted formuli to deal with such problems. This Article examines the theories and application of these methods as well as the discrepancies that exist between the federal and state methods.
How to Cite
28 Ariz. L. Rev. 407 (1986)
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