爱尔兰卡洛有代写论文的吗：RAC公司运营

 爱尔兰卡洛有代写论文的吗：RAC公司运营

RAC is one of the largest rents to own operators working in North America and having around 2100 stores at present. The company holds a franchisee based business and is primarily based on the sales of different types of rental equipments. The company earns revenues from the sale of rental equipment to the franchisees. Tollback has concluded that the activities which are done by Colortyme in Oregon aren’t taxable. This is because the property of the company doesn’t exist in Oregon. For the same, they use the point of sale software. Tollback also noticed that the Colortyme and Legacy didn’t engage in different kind of business activities which may consist of the unitary business affiliates in the RAC group. He also testified that the day to day operations were done by the AON Bermuda which doesn’t include anyone from RAC. He further testified that RAC processed the payroll for Colortyme and prepared the tax compliance returns for the same, but the Colortyme also prepared its own sales and use tax returns. Defendants asked Tollback about the litigation which was reported. According to Colortyme website, it was listing 2450 stores which included 2100 stores by RAC. The insurance for RAC was written by the Legacy insurance Co. Ltd. Tollback also testified that RAC had entered into a litigation with IRS over the validity of the document. After the research, Pomp testified that the TAC and Colortyme were not allies in real sense.

 爱尔兰卡洛有代写论文的吗：RAC公司运营
They were competitors. He concluded that RAC had provided a number of services to Colortyme. But those were different from the general services which the companies are providing to different subsidiaries. Thus, RAC and Colortyme filed returns separately. Also, Colortyme filed a separate Oregon corporation excise tax. Thus, the two issues were the unitary group of corporations and the Nexus. It was decided that RAC and Colortyme were two different enterprises which didn’t run a single business. At the time of acquisition, Colortyme had its own employees and operations, but there was no change in its activities and operations. The sharing between the companies is done in case there is a centralized management, a centralized administrative service or the functions. This may result in the economies and the flow of goods, capital and resources which may demonstrate the functional integration. For the year 2003, Colortyme operated as a separate company. It had its own full time management and daily operation. Thus, colortyme and RAC didn’t meet the requirement of having a centralized management or a common executive force. It was also concluded that because Colortyme isn’t a part of RAC, the sales properly of Colortyme are not included in the RAC group sales factor. Plantiff confirmed that on the basis of the review of US Supreme court, it can be settled that Legacy and Colortyme were not combined with RAC. It was also concluded that Colortyme was doing business in Oregon as it’s sent two employees in Oregon to inspect the operations of the franchisees. Also, Legacy Insurance Co was a member of the Plantiff unitary group for tax year.