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Nexus News: State Tax Nexus for Foreign Businesses
- Source :
- Journal of State Taxation. Summer, 2020, Vol. 38 Issue 3, p7, 5 p.
- Publication Year :
- 2020
-
Abstract
- Introduction For foreign businesses, federal nexus standards of engaging in a trade or business within the United States are based on whether the company has income effectively connected with a [...]
- Subjects :
- Interstate commerce -- Laws, regulations and rules
Taxing power -- Laws, regulations and rules
Tax treaties -- Laws, regulations and rules
State taxation -- Standards -- Laws, regulations and rules
Foreign corporations -- Taxation -- Laws, regulations and rules
Government regulation
Business, general
Business
Law
United States Constitution (U.S. Const. art. 1, s. 8, cl. 3)
Subjects
Details
- Language :
- English
- ISSN :
- 07446713
- Volume :
- 38
- Issue :
- 3
- Database :
- Gale General OneFile
- Journal :
- Journal of State Taxation
- Publication Type :
- Periodical
- Accession number :
- edsgcl.626296644