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?

Authors

Zain E. Husain

Abstract

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.

Recommended Citation

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 (1994).
Available at: https://ir.lawnet.fordham.edu/ilj/vol18/iss4/13