barclay
bank
plc
franchise
tax
argued
march
decided
june
page
together
franchise
tax
board
california
also
certiorari
years
issue
consolidated
cases
california
used
worldwide
combined
reporting
method
determine
corporate
franchise
tax
owed
members
unitary
multinational
corporate
groups
business
california
california
method
first
looked
worldwide
income
unitary
business
taxed
percentage
income
equal
average
proportions
worldwide
payroll
property
sales
located
within
california
contrast
federal
government
employs
separate
accounting
method
treats
corporate
entity
discretely
purpose
determining
income
tax
liability
container
america
franchise
tax
upheld
california
scheme
applied
multinationals
address
constitutionality
scheme
applied
domestic
corporations
foreign
parents
foreign
corporations
foreign
parents
foreign
subsidiaries
petitioner
barclays
bank
plc
barclays
foreign
multinational
petitioner
colgate
domestic
multinational
operations
california
separate
cases
two
members
barclays
group
colgate
denied
refunds
california
authorities
held
constitution
impede
application
california
tax
barclays
colgate
pp
page
ii
absent
congressional
approval
state
tax
interstate
foreign
commerce
survive
commerce
clause
scrutiny
taxpayer
demonstrates
tax
applies
activity
lacking
substantial
nexus
taxing
state
fairly
apportioned
discriminates
interstate
commerce
fairly
related
services
state
provides
complete
auto
transit
brady
tax
affecting
foreign
commerce
raises
two
additional
concerns
one
prompted
enhanced
risk
multiple
taxation
container
supra
related
federal
government
capacity
speak
one
voice
regulating
commercial
relations
foreign
governments
japan
line
county
los
angeles
california
tax
easily
meets
third
complete
auto
criteria
third
barclays
shown
system
fact
operates
impose
inordinate
compliance
burdens
foreign
enterprises
claim
unconstitutional
discrimination
foreign
commerce
thus
fails
pp
barclays
shown
california
reasonable
approximations
method
reducing
compliance
burden
incompatible
due
process
barclays
argues
california
employs
standard
determine
approximations
accepted
barclays
presented
example
approximation
california
rejected
unreasonable
furthermore
state
judiciary
construed
california
law
curtail
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tax
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inescapable
imprecision
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subject
matter
complexity
rules
vagueness
mechanically
applied
rather
application
tied
nature
enactment
pp
california
system
expose
foreign
multinationals
barclays
constitutionally
intolerable
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face
similar
challenge
container
approved
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even
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risk
double
taxation
pp
california
scheme
also
prevent
federal
government
speaking
one
voice
international
trade
page
iii
congress
holds
control
rein
area
years
since
container
congress
barred
using
worldwide
combined
reporting
method
past
three
decades
aware
foreign
governments
deplored
use
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congress
nevertheless
failed
enact
numerous
bills
ratify
treaty
provision
prohibited
practice
executive
branch
actions
statements
amicus
filings
supply
requisite
federal
directive
proscribing
use
worldwide
combined
reporting
regulatory
authority
congress
wield
executive
branch
communications
express
federal
policy
lack
force
law
render
unconstitutional
california
otherwise
valid
congressionally
condoned
scheme
pp
ginsburg
delivered
opinion
rehnquist
blackmun
stevens
kennedy
souter
joined
part
scalia
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blackmun
filed
concurring
opinion
scalia
filed
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part
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judgment
filed
opinion
concurring
judgment
part
dissenting
part
thomas
joined
barclay
bank
plc
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tax
justice
ginsburg
delivered
opinion
eleven
years
ago
container
america
franchise
tax
upheld
california
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franchise
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headquartered
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decision
container
address
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taxing
scheme
applied
domestic
corporations
foreign
parents
foreign
corporations
either
foreign
parents
foreign
subsidiaries
consolidated
cases
us
return
taxing
scheme
earlier
considered
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resolve
matters
left
open
case
barclay
bank
plc
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tax
petitioner
barclays
bank
plc
barclays
kingdom
corporation
barclays
group
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enterprise
petitioner
colgate
parent
multinational
manufacturing
sales
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enterprise
operations
california
years
issue
california
determined
state
corporate
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due
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known
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worldwide
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multinational
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located
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urges
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voice
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foreign
governments
japan
line
county
los
angeles
internal
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marks
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reject
arguments
hold
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impede
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hellerstein
hellerstein
supra
pp
california
modification
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franchise
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hellerstein
hellerstein
supra
california
corporate
taxpayers
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water
edge
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west
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held
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voice
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see
japan
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case
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process
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nondiscrimination
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barclay
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appeal
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rel
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carolina
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highway
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line
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taxpayers
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scheme
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board
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title
rules
governing
international
income
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container
allocation
bears
barclay
bank
plc
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support
barclays
government
kingdom
member
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communities
belgium
denmark
france
germany
greece
ireland
italy
luxembourg
netherlands
portugal
spain
governments
australia
austria
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finland
japan
norway
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switzerland
barclays
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series
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similarly
protesting
tax
see
app
pp
see
also
letter
secretary
state
george
schultz
california
governor
deukmejian
department
state
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notes
complaining
state
use
worldwide
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method
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british
parliament
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finance
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sch
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committee
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implications
alternative
tax
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manufacturing
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committee
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barclay
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local
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method
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tax
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multinational
corporations
render
state
use
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method
unconstitutional
solicitor
general
points
brief
amicus
curiae
pp
emphasis
original
citing
mobil
oil
commissioner
taxes
concurrent
federal
state
taxation
income
course
well
established
norm
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congress
infer
treatment
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income
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level
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brief
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et
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pp
colgate
cites
example
president
reagan
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water
edge
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state
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multinational
corporations
weekly
comp
statement
president
reagan
letters
sent
members
reagan
bush
administrations
governor
california
chairman
senate
finance
committee
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federal
government
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worldwide
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app
pp
department
justice
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worldwide
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brief
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curiae
chicago
bridge
iron
caterpillar
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dismissed
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curiae
barclays
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plc
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cert
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see
belmont
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analyzes
whether
state
tax
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statements
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branch
officials
entitled
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weight
brief
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curiae
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constitutionality
state
taxing
practice
must
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according
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policy
effect
time
challenged
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asserts
federal
officials
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reporting
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affirm
judgments
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california
use
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years
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colgate
hand
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relevant
timeframe
tax
definitively
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judicial
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reply
brief
petitioner
argues
alternative
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policy
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combined
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need
resolve
dispute
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executive
statements
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use
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authorize
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intervention
barclay
bank
plc
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justice
blackmun
concurring
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term
itel
containers
huddleston
blackmun
dissenting
slip
op
expressed
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infe
permission
tax
congress
supposed
failure
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see
also
wardair
canada
florida
dept
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blackmun
dissenting
accordingly
rely
present
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congressional
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conclude
congress
implicitly
permitted
use
worldwide
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ante
nevertheless
today
holding
largely
controlled
container
america
franchise
tax
california
corporate
franchise
tax
directly
burden
instrumentalities
foreign
commerce
see
itel
supra
wardair
supra
japan
line
county
los
angeles
agree
tax
impair
federal
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barclay
bank
plc
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federal
uniformity
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petitioners
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japan
line
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los
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term
itel
containers
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part
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law
previously
held
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omitted
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permit
employ
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barclay
bank
plc
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tax
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exists
california
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opinion
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inaction
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ante
prove
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unquestionable
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law
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branch
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today
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justice
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powell
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container
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franchise
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board
continue
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erred
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california
use
worldwide
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reporting
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income
corporate
group
state
private
parties
justifiably
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constitutionality
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corporations
congress
seen
fit
override
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agree
container
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quill
north
dakota
ex
rel
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barclays
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barclay
bank
plc
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tax
situation
see
view
california
tax
constitutionally
applied
foreign
corporations
therefore
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state
tax
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four
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negative
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clause
precedents
tax
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activity
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nexus
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state
must
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commerce
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related
services
provided
state
complete
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transit
brady
substantially
reasons
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see
ante
agree
imposition
california
tax
complies
four
complete
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factors
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california
practice
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approximations
statutorily
required
financial
data
violate
due
process
see
ante
state
tax
foreign
commerce
however
must
satisfy
two
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inquiries
first
whether
tax
notwithstanding
apportionment
creates
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risk
international
multiple
taxation
second
whether
tax
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federal
government
speaking
one
voice
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commercial
relations
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governments
state
tax
contravenes
either
precepts
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clause
japan
line
county
los
angeles
emphasis
added
general
agreement
see
ante
second
japan
line
factor
purported
need
federal
uniformity
prevent
use
worldwide
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corporations
congress
executive
judiciary
given
power
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cl
legislature
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california
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circumstances
courts
power
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bank
plc
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taxes
consistency
negative
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outlined
complete
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multiple
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analysis
discussed
japan
line
statements
made
briefs
filed
officials
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branch
cf
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containers
huddleston
slip
scalia
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indeed
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solicitor
general
course
barclays
challenge
california
tax
illustrate
perils
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constitutional
determinations
evidence
compare
brief
amicus
curiae
arguing
california
tax
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applied
barclays
tax
years
question
brief
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curiae
barclays
bank
franchise
tax
board
pp
arguing
imposition
california
tax
barclays
unconstitutional
agree
resolution
japan
line
factor
need
avoid
international
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business
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california
application
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found
fact
definite
risk
well
actual
double
taxation
app
pet
cert
double
taxation
occurs
california
adopted
taxing
system
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foreign
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higher
proportion
income
jurisdictions
wage
rates
property
values
sales
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extent
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formula
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double
taxation
whenever
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factors
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barclay
bank
plc
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tax
california
state
tax
income
formula
already
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another
country
accepted
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practice
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recognized
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ha
resulted
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double
taxation
stem
ming
serious
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california
foreign
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line
principle
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powell
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japan
line
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need
address
opinion
constitutionality
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respect
state
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corporations
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parents
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corporations
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line
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incidence
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adopting
system
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multiple
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rule
leave
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powell
dissenting
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domestic
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process
state
national
levels
foreign
taxpayers
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enjoy
california
barclay
bank
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tax
tax
results
intolerable
double
taxation
domestic
corporations
companies
seek
redress
normal
channels
cf
minnesota
clover
leaf
creamery
raymond
motor
transportation
rice
easy
however
state
legislature
fill
state
coffers
expense
outsiders
trading
partners
objected
california
use
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reporting
see
demarche
danish
embassy
behalf
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community
mar
views
ec
member
worldwide
unitary
taxation
well
known
government
member
expressed
strong
opposition
california
tax
number
diplomatic
communiques
government
present
date
demarche
belgian
embassy
behalf
governments
member
european
community
australia
austria
canada
finland
japan
norway
sweden
switzerland
least
one
country
already
enacted
retaliatory
legislation
see
brief
government
kingdom
amicus
curiae
moreover
possibility
multiple
taxation
undoubtedly
deters
foreign
investment
country
see
brief
member
european
communities
et
al
amici
curiae
adverse
consequences
affect
nation
whole
result
solely
california
refusal
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practices
internationally
accepted
standard
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see
ante
dismiss
difficulties
solely
relying
observation
container
perverse
simply
sake
avoiding
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taxation
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california
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sometimes
results
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taxation
favor
another
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barclay
bank
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tax
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also
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factually
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powell
dissenting
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need
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commerce
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mfg
bair
multiple
taxation
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companies
avoided
extent
necessary
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container
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japan
line
squarely
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argument
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bank
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