Abstract
States of the US have been wrestling with the issue of fairly taxing a proportionate share of interstate corporate income for more than fifty years. The inherently factual nature of and difficulty in interpreting the terms ‘solicitation’, ‘non-business’, ‘nexus’, ‘unitary’, and ‘operational function’ assure a seeming endless stream of disputes among US taxpayers and tax administrators. The US Supreme Court and many State Supreme Courts have interpreted these terms, and at times they have rendered opinions that are in conflict. A single and uniform body of law, regulations, and decisions in the European Union (EU), based on lessons learned in interstate apportionment of corporation income tax in the US, can be a model for the EU in constructing the framework of the Common Consolidated Corporate Tax Base.
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