AB844,2,145
71.255
(2) (d) 6. For taxable years beginning after December 31, 2013, the
6income or loss of any corporation that is a member of the unitary business that is
7incorporated in any of the following jurisdictions, not including any income from
1sources outside the United States under sections
861 to
865 of the Internal Revenue
2Code: Andorra, Anguilla, Antigua and Barbuda, Aruba, the Bahamas, Bahrain,
3Barbados, Belize, Bermuda, the British Virgin Islands, the Cayman Islands, the
4Cook Islands, Costa Rica, Cyprus, Dominica, Gibraltar, Grenada,
5Guernsey-Sark-Alderney, Hong Kong, Ireland, the Isle of Man, Jersey, Jordan,
6Lebanon, Liberia, Liechtenstein, Luxembourg, Macau, Malta, the Marshall Islands,
7Mauritius, Monaco, Montserrat, Nauru, the Netherlands Antilles, Niue, Panama,
8Samoa, San Marino, Seychelles, Singapore, St. Kitts and Nevis, St. Lucia, St.
9Vincent and the Grenadines, Switzerland, Tonga, the Turks and Caicos Islands, the
10U.S. Virgin Islands, and Vanuatu. The department shall promulgate rules to
11determine the computation of income or loss under this subdivision for a corporation
12that is a member of a unitary business that is not required to file a federal
13consolidated return and to prevent double taxation or double deduction of any
14amount included in the computation of income under this subdivision.