State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes
Author:   Colon Ricardo
Publisher:   LAP Lambert Academic Publishing
ISBN:  

9783659741180


Pages:   64
Publication Date:   17 June 2015
Format:   Paperback
Availability:   Available To Order   Availability explained
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State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes


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Overview

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.

Full Product Details

Author:   Colon Ricardo
Publisher:   LAP Lambert Academic Publishing
Imprint:   LAP Lambert Academic Publishing
Dimensions:   Width: 15.20cm , Height: 0.40cm , Length: 22.90cm
Weight:   0.104kg
ISBN:  

9783659741180


ISBN 10:   3659741183
Pages:   64
Publication Date:   17 June 2015
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   Available To Order   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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