Download or read book State Taxation of Foreign Source Income Through Worldwide Combined Reporting written by Thomas Pearson and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Note considered whether a state can tax the worldwide combined income of a unitary business of a United States parent corporation and foreign subsidiaries. The primary alternative to worldwide combined reporting is the federal government's arm's length method of taxing foreign source income. This Note considered the effect of the 1983 Supreme Court decision, Container Corporation of America v. Franchise Tax Board.