This section collects various documents that have been produced by a state, province or other subntional jurisdiction or relate to such a jurisdiction and might be of interest to the international tax community.
[United States]
Ernst and Young, Ideas for State and Local Tax
ETR Reduction, (August 2002). A report intended to be confidential prepared for WalMart that illustrates the devious ways that the large accounting firms have undermined state taxes, often through use of foreign offshore affiliates.