Abstract
In Container Corporation of America v. Franchise Tax Board,,1
the Supreme Court for the first time2 approved the application of the
unitary method of state taxation3 to the worldwide operations of a multinational
business.
Recommended Citation
Simpson, Scot
(1984)
"Container Corporation of America v. Franchise Tax Board: Florida Imports the Unitary Tax,"
Nova Law Review: Vol. 8:
Iss.
3, Article 11.
Available at:
https://nsuworks.nova.edu/nlr/vol8/iss3/11