This special one-day Symposium will take a close look at the state of combined reporting in the United States today. Faculty members will offer an overview of the group reporting schemes in use across the country and will examine the evolution of the unitary business principle that underlies combined reporting. They will explore the policy considerations that states assess in choosing whether to adopt combined reporting and the conflicting policy goals of different jurisdictions. Additionally, we will examine single vs. aggregate taxpayer theory, analyze procedural issues raised by combined reporting, hear from states currently considering combined reporting, explore the ultimate goal of uniformity and, finally, weigh all the pros and cons of combined reporting.
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