南卡罗来纳州上诉法院裁定合众银行欠税近 500 万美元
南卡罗来纳州上诉法院裁定，合众银行（U.S. Bank）欠缴该州税款、利息与罚款共计近 500 万美元。裁决由合议庭一致作出，意见由法官 Aphrodite Konduros 主笔。
争议焦点是银行在州内开展的「创收活动」应如何计税。法院采用「创收活动」测试，认定合众银行部分源于南卡罗来纳州的收入应在该州纳税，驳回了银行方面关于计税方式的主张。
该裁决明确了金融机构在南卡州的纳税口径。合众银行可选择向州最高法院上诉。（GSM 据 Bloomberg Law、Law360 报道）
South Carolina Appeals Court Rules U.S. Bank Owes Nearly $5 Million in Taxes
South Carolina's Court of Appeals has ruled that U.S. Bank owes the state nearly $5 million in taxes, interest and penalties. The decision was unanimous, with the opinion written by Judge Aphrodite Konduros.
At issue was how the bank's "revenue-generating activities" in the state should be taxed. Applying the revenue-generating activity test, the court held that a portion of U.S. Bank's income sourced to South Carolina is taxable there, rejecting the bank's position on apportionment.
The ruling clarifies how financial institutions are taxed in South Carolina. U.S. Bank may seek review by the state Supreme Court. (GSM, based on reporting by Bloomberg Law and Law360)
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