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State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes

State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes

von Ricardo Colon
Softcover - 9783659741180
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Beschreibung

This research examines the nexus standards for business activity taxes at the state level in the United States. While some states determine nexus under the U.S. Commerce Clause based on a physical presence test, other states determine nexus using an economic presence test. This lack of uniformity presents problems for multistate taxpayers. To address this issue,the U.S. Congress must enact legislation establishing a uniform nexus standard for business activity taxes.

Details

Verlag LAP LAMBERT Academic Publishing
Ersterscheinung 17. Juni 2015
Maße 22 cm x 15 cm x 0.5 cm
Gewicht 113 Gramm
Format Softcover
ISBN-13 9783659741180
Seiten 64

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