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首页> 外文期刊>SMU science and technology law review >The Dance Continues: States and Multi-State Corporations Dance in and out of Real Sace and Cyberspace
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The Dance Continues: States and Multi-State Corporations Dance in and out of Real Sace and Cyberspace

机译：舞蹈继续进行：各州和多国公司在Real Sace和网络空间中跳入跳出

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摘要

Departments of revenue in cash-strapped states continue to wrestle with multi-state corporations which are equally determined to escape sales and income taxes. Corporations have become increasingly inventive in their configurations of affiliated businesses, making sales in-state but avoiding sales and income taxes. Combined with Internet transactions, the ability of states to collect sales or income taxes has gradually become murkier, though some recent court decisions have allowed greater discretion by state Departments of Revenue. At one time, a state's jurisdiction to compel a foreign corporation to collect sales or use taxes from its customers was based on physical presence and seemed clearer. The volume of online sales has continued to metastasize, consequently eroding the Physical Presence Test. Attempts by corporations to extend the Physical Presence Test to the collection of income taxes have, so far, been generally unsuccessful.
机译：资金短缺的州的财政部门继续与同样决心逃避销售和所得税的多州公司竞争。公司在关联业务配置方面变得越来越富于创新，可以在州内进行销售，但可以避免销售和所得税。结合互联网交易，各州征收销售税或所得税的能力逐渐变得模糊，尽管最近的一些法院判决已允许各州税务局做出更大的自由裁量权。一次，一个州强迫一个外国公司向其客户收取销售或使用税的管辖权是基于实际存在的，而且似乎更加明确。在线销售量一直在转移，因此侵蚀了物理状态测试。到目前为止，公司尝试将“物理存在测试”扩展到征收所得税的尝试通常都没有成功。

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