The District of Columbia Tax Sharing and Disaffiliation Agreement is a legal instrument designed to regulate the allocation and distribution of taxes between the District of Columbia (D.C.) and its adjoining states. This agreement establishes a framework for the sharing of tax revenues and serves to resolve any potential conflicts arising from tax jurisdiction between D.C. and the surrounding states. One type of District of Columbia Tax Sharing and Disaffiliation Agreement is the D.C.-Maryland Tax Agreement, which specifically addresses taxation issues between D.C. and Maryland. This agreement outlines the various tax-sharing provisions between the two jurisdictions, including income tax, sales tax, and property tax. It also provides mechanisms for resolving any disputes that may arise concerning the taxation of individuals or businesses operating across state lines. Another type of District of Columbia Tax Sharing and Disaffiliation Agreement involves D.C. and Virginia. This particular agreement focuses on tax-sharing arrangements and disaffiliation issues between D.C. and Virginia. It covers areas such as personal income tax, corporate income tax, sales tax, and other relevant taxes that affect residents and businesses operating within the D.C.-Virginia Metropolitan Area. The District of Columbia Tax Sharing and Disaffiliation Agreement is essential in maintaining a cooperative tax relationship between D.C. and its neighboring states. By clearly defining the tax responsibilities and obligations of each jurisdiction, this agreement ensures fairness and avoids double taxation for individuals and businesses operating across state lines within the D.C. region. Key terms and keywords associated with the District of Columbia Tax Sharing and Disaffiliation Agreement include tax sharing, tax distribution, tax allocation, interstate taxation, tax jurisdiction, D.C.-Maryland Tax Agreement, D.C.-Virginia Tax Agreement, income tax, sales tax, property tax, cooperative tax relationship, tax obligations, tax responsibilities, and tax disputes.