The Oregon Tax Court held that shared officers among related entities did not satisfy the unitary requirement of centralized management or executive force. Additionally, an out-of-state entity was not ‘doing business’ in Oregon for Corporation Excise Tax purposes when two of its employees spent a total of four days in the state inspecting franchisee operations and providing training. Finally, a captive insurance company was unitary with its parent’s combined group due to the economies of scale enjoyed by the group.
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