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California’s Unitary Method of Taxation Across State and National Borders

What is California's unitary method of taxation across state and national borders and how does it affect multi-state and multi-national corporations?  The "unitary method" of taxation was developed to replace the "source method" strategy of taxation which would tax income based upon the geographic location where income was actually realized....

Transfer Pricing is Key for International Business Taxation Strategies

Transfer pricing is key for international business taxation strategies.  Transfer pricing is the cost paid for goods or services exchanged between affiliated corporations.  Transfer pricing has increasingly become a target for the IRS and California state taxation agencies.  Transfer pricing is also one of the primary ingredients for many international...