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A unitary state, or unitary government, is a governing system in which a single central government has total power over all of its other political subdivisions. A unitary state is the opposite of a federation, where governmental powers and responsibilities are divided. In a unitary state, the political subdivisions must carry out the directives ...
Unitary state, a system of political organization in which most or all of the governing power resides in a centralized government. In a unitary state, the central government commonly delegates authority to subnational units and channels policy decisions down to them for implementation.
- The Editors of Encyclopaedia Britannica
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What is the difference between a unitary government and a federal government?
Why did the Supreme Court impose a unitary tax on multinational corporations?
When did unitary taxation come under attack?
Can foreign corporation income be included in a state's 'unitary combined report'?
Combined Report – Some states mandate combined reporting of affiliates that are engaged in a unitary business. Combined reporting is a state income tax filing/apportionment methodology whereby a taxpayer’s state tax liability is determined by including the income and factors of the entire unitary business.
Discover the complete guide to unitary government, including its definition and examples. Explore the characteristics and functioning of this system of government. Learn how unitary governments centralize power and make decisions at the national level.
Jul 2, 2019 · Unitary combined reporting, where a state treats all affiliated companies as part of a single group for tax purposes, adds complexity in throwback, and combined reporting states must adopt rules which determine whether they can capture “nowhere income” associated with a particular company if another member of its unitary group is taxable in the destination state.
Apr 8, 2010 · Twenty-four of the 47 States that impose income tax on corporations employ the "unitary combined reporting" method of taxation. Under unitary combined reporting, a commonly owned and controlled group of corporations that are engaged in a "unitary business" combine all of their business incomes and apportionment factors (generally, some average of property, payroll, and sales sourced to the ...
Although the Constitution grants the federal government power to lay and collect taxes,2 nothing in the Constitution makes this power exclusive. The states undeniably exercise a concurrent power of taxation with the federal government.3 A state's ability to tax, while not prohibited by the Constitution, is, however, subject to Con- stitutional limitations. One such limitation is the commerce ...
