...2/5/2012 ECONOMIC NEXUS IN WASHINGTON STATE: DEFINING SUBSTANTIAL NEXUS Armikka R. Bryant* I. INTRODUCTION This Article explores the evolving framework of nexus and examines the constitutional constraints imposed on states’ tax jurisdiction and how states overcome those limitations. In 2010, the Washington State Legislature declared that out-of-state businesses with no physical presence in Washington were earning significant income from Washington residents by providing services or collecting royalties on the use of intangible property in the state.1 The Legislature also determined that, although these out-of-state businesses did not have a physical presence in the state and were not paying their fair share of Washington State taxes, they were nonetheless receiving the following significant benefits provided by the state: • Laws providing protection of business interests or regulating consumer credit; • Access to courts and judicial process to enforce business rights, including debt collection and intellectual property rights; • An orderly and regulated marketplace; and • Police and fire protection and a transportation system benefiting in-state agents and other representatives of out-of-state businesses.2 * Armikka R. Bryant, Tax Policy Counsel, Washington State Department of Revenue; J.D., 2001, The University of Iowa; LL.M. (Taxation), 2004, The University of Washington; B.A., 1997, The University of Michigan; member of Washington State Bar. I would...
Words: 13223 - Pages: 53
...Q3 2013 Financial Highlights October 16, 2013 • This presentation contains non-GAAP measures relating to the company's performance. You can find the reconciliation of these measures to the nearest comparable GAAP measures in the appendix at the end of this presentation. All growth rates represent year-over-year comparisons, except as otherwise noted. • This presentation contains forward-looking statements relating to our future performance that are based on our current expectations, forecasts and assumptions and involve risks and uncertainties. These statements include, but are not limited to, statements regarding expected financial results for the fourth quarter and full year 2013 and future growth in the Payments, Marketplaces and Enterprise businesses. • Our actual results may differ materially from those included in this presentation for a variety of reasons, including, but not limited to: changes in political, business, and economic conditions, including any continuing U.S. government shutdown or default; foreign exchange rate fluctuations; our need to successfully react to the increasing importance of mobile payments and mobile commerce and the social aspect of commerce; an increasingly competitive environment for our businesses; the complexity of managing an increasingly large enterprise with a broad range of businesses; our need to manage regulatory, tax and litigation risks (including risks specific to PayPal and Bill Me Later); our need to timely upgrade and...
Words: 4947 - Pages: 20
...HARVARD Reference Style Guide Notes: Please "copy" the title of a book/an article/whatever (as far as the spelling of words such as "behavior"/"behavioral" are concerned (and this also goes for direct quotations) exactly as in the original. • • • When referring to any work that is NOT a journal, such as a book, article, or Web page, capitalise only the first letter of the first word of a title and subtitle, the first word after a colon or a dash in the title, and proper nouns. Do not capitalise the first letter of the second word in a hyphenated compound word. Capitalise all major words in journal titles. If within the same paragraph, reference is made to the same author(s) for a second and further time(s), the year of publication is omitted in the second and further references - as long as it does not lead to confusion. Multiple publications; same author • Same author; different years Normal conventions (author, year, title, etc). • Same author; same year More than one reference by an author in the same year: these are distinguished in order of publication using a lower-case alphabetical suffix after the year of publication (eg 1988a, 1988b, 1988c, etc). The same suffix is used to distinguish that reference for the in-text citations. Order of Listing The List of References is ordered alphabetically by primary authors' surnames. • Multiple authors. o Use the sequence of authors' surnames exactly as given in the publication. The primary author, ie, major contributor,...
Words: 4032 - Pages: 17
...HARVARD Reference Style Guide an g ro eh n sa y caxe )sno a ouq ...llllaniiiigiiiiro ehtt niiii sa yllllttcaxe )snoiiiittttattttouq . an g ro ehtt n sa y ttcaxe )sno a ouq an g ro eh n sa y caxe )sno a ouq cer d ro seog os a s h dna( denrecnoc era " aro vaheb" "ro vaheb" sa hcus sdrow o gn eps eh sa ra sa( reve ahw e c ra na koob a o e eh "ypoc" esae P se oN cer d ro seog os a s h dna( denrecnoc era " aro vaheb" "ro vaheb" sa hcus sdrow o gn eps eh sa ra sa( reve ahw e c ra na koob a o e eh "ypoc" esae P se oN ttttceriiiid roffff seog oslllla siiiihtttt dna( denrecnoc era "llllaroiiiivaheb"////"roiiiivaheb" sa hcus sdrow ffffo gniiiilllllllleps ehtttt sa raffff sa( revettttahw////ellllciiiittttra na////koob a ffffo ellllttttiiiitttt ehtttt "ypoc" esaellllP ::::settttoN cer d ro seog os a s h dna( denrecnoc era " aro vaheb" "ro vaheb" sa hcus sdrow o gn eps eh sa ra sa( reve ahw e c ra na koob a o e eh "ypoc" esae P se oN • • • • Order of Listing The List of References is ordered alphabetically by primary authors' surnames. • Multiple authors. o Use the sequence of authors' surnames exactly as given in the publication. The primary author, ie, major contributor, is listed first by the publisher. • Same author: o different years: list the author's references chronologically, starting with the earliest date. o same year: use an alphabetical suffix (eg 1983a, 1983b). Compiled by OpenJournals Publishing When referring to any work that is NOT a journal, such as a book, article...
Words: 4229 - Pages: 17
...Operating system : An operating system (OS) is a collection of software that manages computer hardware resources and provides common services for computer programs. The operating system is an essential component of the system software in a computer system. Application programs usually require an operating system to function. Time-sharing operating systems schedule tasks for efficient use of the system and may also include accounting software for cost allocation of processor time, mass storage, printing, and other resources. For hardware functions such as input and output and memory allocation, the operating system acts as an intermediary between programs and the computer hardware, although the application code is usually executed directly by the hardware and will frequently make a system call to an OS function or be interrupted by it. Operating systems can be found on almost any device that contains a computer—from cellular phones and video game consoles to supercomputers and web servers. Examples of popular modern operating systems include Android, BSD, iOS, Linux, OS X, QNX, Microsoft Windows, Windows Phone, and IBM z/OS. All these, except Windows, Windows Phone and z/OS, share roots in UNIX. Smartphone A Smartphone, or smart phone, is a mobile phone built on a mobile operating system, with more advanced computing capability and connectivity than a feature phone. The first smartphones combined the functions of a personal digital assistant (PDA), including email...
Words: 15551 - Pages: 63
...NT1210 Introduction to Networking Unit 1: Mid-Term Mid Term Review 1 Nibble, Byte, Word, Double Word Nibble, Byte, Word, Double Word Figure 1-2 2 Kilobyte, Megabyte, Gigabyte, Terabyte Size (2N Bytes) Term Size (Bytes) Kilobyte Megabyte Gigabyte Terabyte 1024 1,048,576 1,073,741,824 1,099,511,627,776 Kilobyte, Megabyte, Gigabyte, Terabyte 210 220 230 240 Rounded by Size (Bytes) 1,000 1,000,000 1,000,000,000 1,000,000,000,000 Table 1-1 3 Random Access Memory (RAM) Physically exists as set of microchips installed on plastic card (memory module) Central Processing Unit (CPU) uses RAM like people g ( ) p p use notepad Stores binary value so can use it later Can read data from RAM to recall value stored earlier CPU sends electrical signal over bus (electrical pathway) to communicate with RAM 4 Random Access Memory (RAM) (cont.) RAM uses address for each unique memory location where byte can be stored To write to RAM: CPU sends signal to RAM over the bus g to write (store) value into byte of RAM Address in RAM Value to be written To read from RAM: CPU uses similar process (see example in Figure 1-3 on next slide) 5 CPU Reads Byte 4 from RAM The CPU uses the same bus to read the current value of a byte in RAM as it does to send a message to RAM. The read request lists the address of the particular byte, asking for its value. RAM returns the binary value stored at that address. CPU Reads Byte 4 from RAM 6 Figure 1-3 Writing Individual Bits in Byte 4 of RAM...
Words: 11596 - Pages: 47
...|[pic] |Course Design Guide | | |College of Humanities | | |GEN/105 Version 9 | | |Skills for Learning in an Information Age | Copyright © 2011, 2010, 2009, 2007, 2006 by University of Phoenix. All rights reserved. Course Description This course introduces students to learning in an information-rich society. Students develop strategies for successful distance learning, time management, and for managing the abundance of information available in today’s society. Students also explore the appropriate use of information in an academic environment. Specific topics for the course include computing skills for distance learning, online library use, academic honesty, and the development of effective study skills. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course...
Words: 3221 - Pages: 13
...No. 12-3 pìéêÉãÉ=`çìêí=çÑ=íÜÉ=råáíÉÇ=pí~íÉë= _______________ JACKIE HOSANG LAWSON AND JONATHAN M. ZANG, v. FMR LLC, ET AL., _______________ Respondents. Petitioners, IN THE On Writ Of Certiorari To The United States Court Of Appeals For The First Circuit _______________ BRIEF FOR RESPONDENTS _______________ STEPHEN M. SHAPIRO TIMOTHY S. BISHOP MAYER BROWN LLP 71 South Wacker Drive Chicago, IL 60606 (312) 706-8684 MARK A. PERRY Counsel of Record PORTER N. WILKINSON GEOFFREY C. WEIEN GIBSON, DUNN & CRUTCHER LLP 1050 Connecticut Avenue, N.W. Washington, D.C. 20036 (202) 955-8500 mperry@gibsondunn.com RACHEL S. BRASS GIBSON, DUNN & CRUTCHER LLP 555 Mission Street Suite 3000 San Francisco, CA 94105 (415) 393-8200 Counsel for Respondents QUESTION PRESENTED Section 806 of the Sarbanes-Oxley Act of 2002 provides “[w]histleblower protection for employees of publicly traded companies.” 18 U.S.C. § 1514A(a). The question presented is whether this provision covers only employees of public companies. ii LIST OF PARTIES Respondents FMR LLC, Fidelity Management & Research Company, FMR Co., Inc., and Fidelity Brokerage Services LLC disclose the following information: The named defendant FMR Corp. was merged into a limited liability company prior to the filing of the complaints in this action. FMR LLC is the surviving entity; FMR Corp. no longer exists. FMR LLC is the parent of Fidelity Management & Research Company. FMR Co., Inc. and Fidelity Brokerage Services...
Words: 17158 - Pages: 69
...|[pic] |Syllabus | | |College of Humanities | | |GEN/105 Version 10 | | |Skills for Learning in an Information Age | Copyright © 2012, 2011, 2010, 2009, 2007, 2006 by University of Phoenix. All rights reserved. Course Description This course introduces students to learning in an information-rich society. Students develop strategies for successful distance learning, time management, and for managing the abundance of information available in today’s society. Students also explore the appropriate use of information in an academic environment. Specific topics for the course include computing skills for distance learning, online library use, academic honesty, and the development of effective study skills. Policies Faculty and students will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted...
Words: 3715 - Pages: 15
...Legal Studies Research Paper Series Research Paper No. 07 - 25 E-marriage: Breaking the Marriage Monopoly Adam Candeub Mae Kuykendall This paper can be downloaded without charge from the Social Science Research Network Electronic Paper Collection at: http://ssrn.com/abstract=1491704 Candeub-Kuykendall: Draft. Do Not Cite or Quote Without Permission E-MARRIAGE: BREAKING THE MARRIAGE MONOPOLY Adam Candeub and Mae Kuykendall ∗ ABSTRACT: This Article advocates updating the law governing marriage formation to recognize the shift in social interactions from real to virtual life. We argue that couples can use internet communications not only to marry when separated by great distance but also to choose which state’s laws will authorize their marriage. In particular, same sex couples could marry under the laws of a state that permit such unions, regardless of where they exchange vows. States inadvertently have created geographic monopolies, requiring each marriage receiving the benefits of their licensing laws to be performed within their borders. This Article’s model builds upon established precedents, such as proxy marriage and choice of law for multijurisdictional and internet contracts. Using the power of internet communications, our proposal allows states to compete over marriage’s procedures and substance. Depending on a couple’s preferences for “e-ritual” and a state’s desired level of regulatory control, couples could consume the trappings of a traditional ceremony...
Words: 27161 - Pages: 109
...LEC TURE S OT HER S T OT AL C RED IT S (SE M)29 CORE COURSE 101 L aw of T ort i ncludi ng MV A cci dent And C on sum er Pr ot ecti on Law s 4 1 5 5 CORE COURSE 102 Crim in al Law P aper – I (General P rinci pl es of P en al Law ) 4 1 5 5 4 1 5 5 4 1 5 5 4 1 5 5 1 1 2 2 1 1 2 2 CORE COURSE 103 CORE COURSE 104 CORE COURSE 105 FOUNDATIO N 106 F SOFT S KILL 107 K Crim in al Law P aper – II (S pec ific Off enc es) L aw of C ont ract S peci al C ontr act C on sti tuti on al Hist ory of I ndi a Use of Law J ournal s and L egal S oftw ar e 1 Semester – I Monsoon Semester CORE CO URSE 101 : LAW OF TO RT I NCLUDI NG M V ACCI DENT AND CO NS UM ER P ROTECTION LAWS Objectives of the Course : Wit h rap id industrializat ion, to rt actio n came to u sed again st manu factu rers and industrial un it fo r p roducts injurious to human beings. Present ly the emphas is is o n extend ing th e principles no t only to acts, which are h armfu l, bu t also to failu re to co mply with stand ards that are continuously chang ing due to ad vancement in sc ience and techno lo gy. Product liab ilit y is no w assuming a new d imension in deve lo ped economics . In mo dern era o f consu mer co ncern o f goo ds and servic es, the law o f to rts has an added sign ificance with this fo rage into the eme rging law o f consu mer p rotection. It operates in disputes relat...
Words: 16483 - Pages: 66
...B.) Ratio Table for TXN and Peers 15 C.) Ratio Trends and Comparisons 16 Section IV: Valuation A.) Reformulated Balance Sheet 18 B.) Market Value of TXN Stock (ROPI) 19 C.) Spreadsheet Calculations 20 D.) Assumptions 21 E.) Estimate Price to Forecast Price 22 Section V: Summary and Conclusion A.) Summary 23 B.) Company Financial Appearance 24 References 25 Texas Instruments: TXN ) Company History and Environment Company History: Texas Instruments (TI) is a designer and manufacturer of microcontroller semiconductors and two forms of signal processing, analog and digital. It all began when Eugene McDermott, John Erik Jonsson, Patrick Eugene Haggerty, and Cecil H Green founded Texas Instruments in 1930. The company was originally named Geophysical Science, GSI, later it was changed to Coronado Corporation in 1939 before it was finally named Texas Instruments Incorporated in 1951 (History of Innovation). The founders of Texas Instruments originally created their brand of semiconductors in search for new sources of petroleum. At the time this was a risky move for the four men, most of who left careers at other petroleum industries in search for new opportunities with the purpose of relying on a new form of technology (History of Innovation). Their ideas also helped inspire and create their first commercial product in...
Words: 5487 - Pages: 22
...******Created by ebook converter - www.ebook-converter.com****** ******ebook converter DEMO - www.ebook-converter.com******* ******Created by ebook converter - www.ebook-converter.com****** KOINONIA HOUSE Coeur d’Alene, Idaho 83816-0347 ******ebook converter DEMO - www.ebook-converter.com******* ******Created by ebook converter - www.ebook-converter.com****** COSMIC CODES Copyright © 1999 by Koinonia House Revised 2004 P.O. Box D Coeur d’Alene, ID 83816-0347 Web Site: http://www.khouse.org Second Printing 2004 Third Printing 2011 ISBN 978-1-57821-072-5 Design and production by Koechel Peterson & Associates, Minneapolis, Minnesota. Scripture quotations in this book are taken from the King James Version of the Bible. All rights reserved. No portion of this book may reproduced in any form without the written permission of the Publisher. Printed in the United States of America. ******ebook converter DEMO - www.ebook-converter.com******* ******Created by ebook converter - www.ebook-converter.com****** “Cosmic Codes was the authoritative resource that we relied on in the research of our PAX-TV/Discovery Channel television special Secrets of the Bible Code Revealed. It’s absolutely packed with fascinating factual information on all of the Bible-related codes.” DAVID W. BALSIGER PRODUCER, SECRETS OF THE BIBLE CODE REVEALED “Chuck Missler writes from a technological and Biblical background in this cutting-edge analysis of the hidden codes...
Words: 141008 - Pages: 565
...California Law Review Volume 57 | Issue 1 Article 1 January 1969 The Legal Roles of Shareholders and Management in Modern Corporate Decisionmaking Melvin Aaron Eisenberg Follow this and additional works at: http://scholarship.law.berkeley.edu/californialawreview Recommended Citation Melvin Aaron Eisenberg, The Legal Roles of Shareholders and Management in Modern Corporate Decisionmaking, 57 Cal. L. Rev. 1 (1969). Available at: http://scholarship.law.berkeley.edu/californialawreview/vol57/iss1/1 This Article is brought to you for free and open access by the California Law Review at Berkeley Law Scholarship Repository. It has been accepted for inclusion in California Law Review by an authorized administrator of Berkeley Law Scholarship Repository. For more information, please contact jcera@law.berkeley.edu. California Law Review VOL. 57 JANUARY 1969 Copyright © 1969 by California Law Review, Inc. No. 1 The Legal Roles of Shareholders and Management in Modern Corporate Decisionmaking Melvin Aron Lisenberg* TABLE OF CONTENTS I A GENERAL THEORY ...... A. ... ............... 4 A NORMATIVE MODEL OF'VOTING RIGHTS IN PRIVATELY HELD CORPORATIONS ....... ................ A NORMATIVE MODEL OF VOTING RIGHTS IN PUBLICLY HELD ................ CORPORATIONS ....... 7 15 B. . ........ 1. Considerations of Public Policy .. (a) "Shareholder democracy ". . .. ........ ... . ......... (b) Client-group participation .. (c) Managerialism .......
Words: 89092 - Pages: 357
...Berkeley Journal of Gender, Law & Justice Volume 7 | Issue 1 Article 2 September 2013 The Legal Implications of Gender Bias in Standardized Testing Katherine Connor Ellen J. Vargyas Follow this and additional works at: http://scholarship.law.berkeley.edu/bglj Recommended Citation Katherine Connor and Ellen J. Vargyas, The Legal Implications of Gender Bias in Standardized Testing, 7 Berkeley Women's L.J. 13 (1992). Available at: http://scholarship.law.berkeley.edu/bglj/vol7/iss1/2 Link to publisher version (DOI) http://dx.doi.org/ This Article is brought to you for free and open access by the Law Journals and Related Materials at Berkeley Law Scholarship Repository. It has been accepted for inclusion in Berkeley Journal of Gender, Law & Justice by an authorized administrator of Berkeley Law Scholarship Repository. For more information, please contact jcera@law.berkeley.edu. The Legal Implications of Gender Bias in Standardized Testing Katherine Connort Ellen J. Vargyast TABLE OF CONTENTS I. II. INTRODUCTION ....................................... THE FACTUAL CONTEXT ............................. A. The Scope of the Problem ............................ 1. Post-Secondary Admissions Tests .................. 2. Vocational Aptitude Tests and Interest Inventories. B. Causes of Gender Differences in Test Scores ........... 1. Post-Secondary Admissions Tests .................. 2. Vocational Aptitude Tests and Interest Inventories. C. Validity of the Tests .......................
Words: 43113 - Pages: 173
