nowhere income - Weblio 英和・和英辞典 (original) (raw)
単語を追加
× この辞書を今後表示しない
※辞書の非表示は、設定画面から変更可能
nowhere income
名詞
- (US, accounting) Income that is generated in the United States by a corporation but that is not taxed by the destination US state (the state in which a buyer, for example, is based), due to the state not having the jurisdiction to tax the corporation.
- 1979, quoting Byron Dorgan, “Panel of State Tax Commissioners: Byron Dorgan, State Tax Commissioner, State of North Dakota, and Roboert Corcoran, Deputy Director, Department of Revenue, State of Montana”, in Interstate Taxation, S. 2173: Hearings before the Committee on the Judiciary United States Senate, Ninety-Fifth Congress, First and Second Sessions on Interstate Taxation, U.S. Government Printing Office, page 408:
- 2006, quoting Dan Bucks, “Statement of Michael Mundaca, Partner, Ernst & Young, LLP, National Tax Department, International Tax Services, Washington, DC”, in How Much Should Borders Matter? Tax Jurisdiction in the New Economy: Hearing before the Subcommittee on International Trade of the Committee on Finance, United Sates Senate, One Hundred Ninth Congress, Second Session, U.S. Government Printing Office, page 28:
- 2007, Donald Bruce; John Deskins; William F. Fox, “On the Extent, Growth, and Efficiency Consequences of State”, in Alan J. Auerbach; James R. Hines Jr.; Joel Slemrod, editors, Taxing Corporate Income in the 21st Century, Cambridge University Press, →ISBN, page 235:
nowhere incomeのページの著作権
英和・和英辞典 情報提供元は参加元一覧 にて確認できます。
| ピン留めアイコンをクリックすると単語とその意味を画面の右側に残しておくことができます。 | | | ------------------------------------------- | |