Explore the 1,000’s of tax questions answered by professionals.

Back to list


Related User


Can companies with international affiliates claim immunity under Public Law 86-272?


The BIDaWIZ Team's Answer:

The majority of states that have addressed this issue through case law have declined to use P.L. 86-272 as the standard for throwback of foreign sales since the federal statute has no application in the international arena. In addition, Congress cannot regulate foreign commerce in a way that prohibits a foreign country from taxing a U.S. seller.

References: P.L. 86-272
State: New York, California

The BIDaWIZ Team



  • Currently 4.6190/5 Stars.
  • 1
  • 2
  • 3
  • 4
  • 5
1547 Ans.