MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Model Statute for Combined Reporting – Joyce Method

Adopted in 2006 and amended in 2011, this project provided a model for unitary combined reporting using the Joyce method. That method combines the unitary apportionable income of the entities in the group, but has each entity determine its own in-state share of that group income, applying an apportionment formula that uses the entity’s numerators and the group’s denominators. The model defaults to worldwide unitary combination with a “water’s edge” election. The 2011 amended model includes tax haven entities in the water’s edge group based on criteria for what is considered a tax haven.

Adopted Model

Joyce Method – Model Statute for Combined Reporting (PDF)

Document Library

    NEW

    • 2011 – Hearning Officer Report (PDF)
    • 2011 -Staff Report (PDF)
    • 2010 – Staff Report (PDF) 
    • 2005 – Hearing Officer Report (PDF)
    • 2008 – GAO Report (PDF)
    • Tax Haven Project (PDF)
    • 2006 – Memo to the Full Commission (PDF)
    • 2005 – Suplemental Report (PDF)

     

    Old verison

    Back to the Adopted Uniformity Recommendations page.