Jurisdictional limitations : attributional nexus / Arthur R. Rosen, Esq., McDermott, Will & Emery LLP, New York, New York.
1996
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Details
Author
Title
Jurisdictional limitations : attributional nexus / Arthur R. Rosen, Esq., McDermott, Will & Emery LLP, New York, New York.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [1996]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1430-2nd.
Formatted Contents Note
Detailed analysis. Atttributional nexus
Presence nexus v. transactional nexus
The current standard of presence nexus
Applications of attributional nexus
Conclusion
Working papers.
Presence nexus v. transactional nexus
The current standard of presence nexus
Applications of attributional nexus
Conclusion
Working papers.
Summary
" ... focuses on the expansion of traditional nexus principles by state tax administrators in their continued quest for revenue. The term "ttributional nexus" refers to a theory employed by state tax authorities in their efforts to assert their taxing jurisdiction over an out-of-state entity, solely on the basis that the entity has some sort of relationship with another entity that is already subject to tax in the particular state."
Note
Published: Washington, D.C., 1996-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on February 6, 2019; title from description page.
Location
www
Available in Other Form
Print version: Rosen, Arthur R. Jurisdictional limitations. Arlington, VA : Tax Management Inc., [2014]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in