This Comment examines whether the Supreme Court in Barclays v. Franchise Tax Board, correctly decided that the application of worldwide unitary taxation to non-U.S. parent groups does not violate the Commerce Clause.
Zain E. Husain,
Barclays Bank PLC v. Franchise Tax Board of California: Does the Application of Worldwide Unitary Taxation to Non-U.S. Parent Corporate Groups Violate the Commerce Clause?,
18 Fordham Int'l L.J. 1475
Available at: http://ir.lawnet.fordham.edu/ilj/vol18/iss4/13