alter ego

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alter ego

[′ȯl·tər ′ē‚gō]
(psychology)
A close friend who represents a second self to an individual.
References in periodicals archive ?
No agency relationship was assumed to exist between the sister corporations, so the analysis focused on alter ego principles.
In the opinion, the advisory opinion described the alter ego approach and implied that the same analysis might apply to a unitary approach to jurisdiction:
The advisory opinion held that the subsidiary was subject to New York State sales tax on the basis of its alter ego relationship with the parent, stating:
151) a New York State advisory opinion applied an alter ego approach in holding that two foreign corporations operating in New Jersey were also subject to New York sales and use tax, on account of the New York presence of their parent holding corporation and sister corporation (which actively conducted business in New York).
155) Assuming the advisory opinion findings are adequate, as a matter of equity it may have been appropriate to apply the alter ego doctrine to subject the New Jersey corporations to New York tax.
Director, Division of Taxation,(157) also illustrate how the alter ego doctrine has been used by a state to subject foreign corporations to tax on the basis of the relationship of those corporations to others doing business in the state.
But the result in this case is clearly proper only if the subsidiary is viewed as an alter ego of the parent.
166) Whatever the ultimate fate of the "unitary" approach to attributional nexus, it currently stands as a third avenue of advance (alongside the agency and alter ego doctrines) for state tax collectors to attempt to assert their authority over foreign corporations.
This theory differs from the agency and alter ego approaches in the sense that the out-of-state entities subjected to tax need not either (a) have directed that the instate entities undertake action on their behalf within the taxing state, or (b) have effectively merged their identities with the in-state entities.
Basic common law principles of agency and alter ego analysis apply in determining tax jurisdiction.