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THE GENERAL COURT OF NEW
HAMPSHIRE

Statutory and Study Committee

COMMISSION ON WORLDWIDE COMBINED REPORTING FOR UNITARY BUSINESS UNDER THE BUSINESS PROFITS TAX

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Documents

  • WWCR Commission Bibliography
  • Barclays Bank Plc v. Franchise Tax Board of California
  • Beeson Email to Commission Regarding Minnesota and Maine Legislation
  • Caterpillar Inc. v. NH DRA
  • Container Corp. v. Franchise Tax Board of California
  • DRA Commissioner Price 1983 Letter to WWUT Task Force
  • Frieden, COST Slide Deck
  • Garre Amicus Brief Caterpillar Inc. v. NH DRA
  • Global Business Alliance Testimony
  • Keen Wong Email to Commission Regarding Questions from Sep 25 Meeting
  • Maine Revenue Services Report on WWCR
  • Morse Slide Deck
  • NH DRA BPT and BET Historical Cash Depoist Net of Refunds
  • NH DRA BPT Historical Summary
  • NH DRA Keen Wong Email to Commission Regarding BPT Historical Data
  • Nicely, COST Letter to Minnesota Legislature in Opposition to WWCR
  • Professor Avi-Yonah Letter to Commission
  • Professor Hellerstein Slide Deck
  • Professor Hellerstein Testimony
  • Professor Shanske Slide Deck
  • Testimony of CPA (Oppel), Collins, and Garre
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Reports

  • Worldwide Combined Reporting Final Report 2023
  • 2022 Interim Report
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The General Court of New Hampshire | 107 North Main Street | Concord, NH 03301

© Copyright 2026 State Of New Hampshire

The General Court of New Hampshire

107 North Main Street

Concord, NH 03301

© Copyright 2026