State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes (Paperback) (ISBN-13: 9783659741180)

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.

Author: Colon Ricardo
ISBN-10: 3659741183
ISBN-13: 9783659741180
Publisher: LAP Lambert Academic Publishing
Language: English
Published: 06/17/2015
Pages: 64
Format: Paperback
Weight: 0.23lbs
Size: 9.00h x 6.00w x 0.15d