Repatriation Tax Holidays and IRC Section 965

By Mary Riley * The debate over corporate tax reform has largely centered on lowering the corporate tax rate and, more radically, transitioning from a worldwide to a territorial system of international taxation. [Donald J. Marples and Jane G. Gravelle, CONG. RESEARCH SERVE, R40178, TAX CUTS ON REPATRIATION...

State Net Capitol Journal – August 12, 2013; Massachusetts Approves Sales Tax Holiday

Budget & Taxes MA APPROVES SALES TAX HOLIDAY: Last week, Massachusetts became the 18th state to approve a back-to-school sales tax holiday this year, when Gov. Deval Patrick (D) signed legislation designating the weekend of Aug. 10 tax free. The tax holiday will be Massachusetts' ninth...