Combined Reporting Study

STATE of RHODE I HOPE ISLAND Department of Revenue Division of Taxation Combined Reporting Study Joyce vs. Finnigan Example: Name of Rhode Island Everywhere Nexus with entity receipts receipts Rhode Island Hotel Corp. 50 100 Yes India Corp. 100 200 Yes Juliet Corp. 100 200 No Joyce Method: 150 / 500 = 30.0% Finnigan Method: 250 / 500 = 50.0% 21

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