美国旧金山论文怎么写：RAC运营加盟业务
RAC是北美地区最大的租赁运营商之一，目前拥有约2100家门店。公司拥有加盟商的业务，主要基于不同类型的租赁设备的销售。该公司通过向加盟商出售租赁设备赚取收入。Tollback已经得出结论，俄勒冈州的Colortyme所做的活动不应纳税。这是因为该公司的财产在俄勒冈州并不存在。同样，他们也使用了销售软件。Tollback还注意到，Colortyme和Legacy并没有从事不同类型的商业活动，这些活动可能由RAC集团的单一业务分支机构组成。他还作证说，当天的行动是由AON百慕大公司完成的，该公司不包括任何来自RAC的人。他进一步证明，RAC处理了Colortyme的工资，并准备了相同的税务合规回报，但Colortyme也准备了自己的销售和使用纳税申报单。被告要求对所报告的诉讼进行收费。据Colortyme网站介绍，该公司列出了2450家门店，其中包括2100家RAC门店。RAC的保险是由遗产保险公司(Legacy insurance Co. Ltd .)撰写的，该公司还作证说，RAC已经与国税局就该文件的有效性进行了诉讼。在研究之后，Pomp作证说TAC和Colortyme并不是真正意义上的盟友。
美国旧金山论文怎么写：RAC运营加盟业务
他们的竞争对手。他的结论是，RAC为Colortyme提供了一些服务。但这些不同于公司向不同子公司提供的一般服务。因此，RAC和Colortyme分别提交了回报。此外，Colortyme还提出了另一项俄勒冈公司的消费税。因此，这两个问题是公司和关系的单一集团。我们决定，RAC和Colortyme是两家不同的企业，没有经营一家企业。在收购时，Colortyme有自己的员工和业务，但其活动和运营没有变化。企业之间的共享是在集中管理、集中管理服务或功能的情况下进行的。这可能会导致经济和商品、资本和资源的流动，这可能会显示出功能的整合。2003年，Colortyme作为一个独立的公司运营。它有自己的全职管理和日常运作。因此，colortyme和RAC没有达到集中管理或共同执行力的要求。也得出结论，由于Colortyme不是RAC的一部分，所以在RAC集团的销售系数中不包括Colortyme的销售。Plantiff证实，根据美国最高法院的审查，可以解决遗留问题和Colortyme没有与RAC合并的问题。也有结论说，Colortyme在俄勒冈做生意，因为它在俄勒冈派遣了两名员工来检查加盟商的运营。此外，遗产保险公司(Legacy Insurance Co .)也是“税收年度”(the Plantiff un酉group)的成员。
美国旧金山论文怎么写：RAC运营加盟业务
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.
美国旧金山论文怎么写：RAC运营加盟业务
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.
