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 Requiring the Add-back of Certain Intangible and Interest Expenses

Adopted in 2006, this model addresses the use of intangible holding companies to shift income earned in the state to another jurisdiction in which that income is not taxed. The model adds back expenses for intangibles and for interest (in separate sections), incorporating specific exceptions.

Adopted Model

Model Statute Requiring the Add-back of Certain Intangible and Interest Expenses (PDF)

Document Library

Hearing Officer’s Report (PDF)

Memo to Executive Committee (PDF)

Status Memo to Full Committee (PDF)