Transcription of Addback: It’s Payback Time - Multistate Tax Solutions
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Addback: It’s Payback Time - Multistate Tax Solutions
addback : It s Payback Timeby Charles F. Barnwell, 2000, 18 states have enacted addback rulesto curb perceived taxpayer abuses based on the useof interest and intangible-related expenses betweenrelated parties. Generally, those antiabuse statutesrequire the payer of related-party interest, royalties,license fees, and similar charges to add back thoseexpenses. Every state has some exceptions to therequired addback , and those exceptions are dis-cussed in detail in this , the states failed to act uniformlyand the rules have significant differences.
Addback: It’s Payback Time by Charles F. Barnwell, Jr. Since 2000, 18 states have enacted addback rules to curb perceived taxpayer abuses based on the use
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