Beginning January 1, 2014, Oregon corporate excise (income) taxpayers must add the taxable income or loss of any corporation that is a member of their unitary group, which is incorporated in named jurisdictions, to the taxpayer’s federal consolidated taxable income. The purpose of this legislation is to capture additional income subject to taxation in Oregon. Those named jurisdictions are:
Andorra, Anguilla, Antigua and Barbuda, Aruba, the Bahamas, Bahrain, Barbados, Belize, Bermuda, the British Virgin Islands, the Cayman Islands, the Cook Islands, Cyprus, Dominica, Gibraltar, Grenada, Guernsey-Sark-Alderney, the Isle of Man, Jersey, Liberia, Liechtenstein, Luxembourg, Malta, the Marshall Islands, Mauritius, Monaco, Montserrat, Nauru, the Netherlands Antilles, Niue, Samoa, San Marino, Seychelles, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, the Turks and Caicos Islands, the U.S. Virgin Islands, and Vanuatu
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