In 1993, however, following a series of amendments to the apportionment formula in Oregon’s version of UDITPA, which moved the state to a single sales factor formula, the Oregon legislature ...

For instance, when Georgia moved to single sales factor apportionment, a fiscal impact study found that corporate income tax collections would decrease by $134 million over five years, but ...

In fact, many called three-factor apportionment the “Massachusetts formula,” especially in the context of manufacturing. Then, in the 1990s, the state adopted SSF for manufacturers and mutual ...

DALLAS, May 7, 2018 /PRNewswire/ -- Maryland became the latest state to adopt single sales factor apportionment on April 24, 2018 when Governor Larry Hogan signed Senate Bill 1090 and House Bill ...

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in ...

In 1993, however, following a series of amendments to the apportionment formula in Oregon’s version of UDITPA, which moved the state to a single sales factor formula, the Oregon legislature ...