Add to ORKGThis article discusses the theory of economic nexus, the present nexus conditions in various states, and the constitutional issues surrounding nexus. These constitutional issues will then be applied to the theory of economic nexus in order to draw conclusions concerning the constitutionality and feasibility of this theory
Part II of this Article begins with a brief introduction to sales and use taxes in the United States...
Lawyers, especially constitutional lawyers, have long been concerned with the problems associated wi...
The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to ...
The economic nexus standard has gained significant support during the last decade as the proper stan...
The economic nexus standard has gained significant support during the last decade as the proper stan...
The proper nexus standard for state taxation of out-of-state corporations has been a contentious is...
Testimony before the Subcommittee on Commercial and Administrative Law Regulatory Reform and Oversig...
In order to justify taxation of a person, a country must establish that some connection exists betwe...
The Supreme Court has long debated the existence and scope of its power to restrict state regulation...
As a general proposition, when a state asserts substantive jurisdiction over the subject matter of a...
Over twenty years ago, the Supreme Court of the United States decided that an entity must have a “ph...
I. Quill and the Nexus Requirement ... A. Bellas Hess in Perspective ... B. The Pre-Quill Climate .....
This is the first of a series of essays wherein we analyze the U.S. Supreme Court’s decision in Sout...
This book explores one of the most fundamental issues of international tax law: the conditions under...
Part I of this article examines the reasons for preferring locationally neutral taxes and explains t...
Part II of this Article begins with a brief introduction to sales and use taxes in the United States...
Lawyers, especially constitutional lawyers, have long been concerned with the problems associated wi...
The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to ...
The economic nexus standard has gained significant support during the last decade as the proper stan...
The economic nexus standard has gained significant support during the last decade as the proper stan...
The proper nexus standard for state taxation of out-of-state corporations has been a contentious is...
Testimony before the Subcommittee on Commercial and Administrative Law Regulatory Reform and Oversig...
In order to justify taxation of a person, a country must establish that some connection exists betwe...
The Supreme Court has long debated the existence and scope of its power to restrict state regulation...
As a general proposition, when a state asserts substantive jurisdiction over the subject matter of a...
Over twenty years ago, the Supreme Court of the United States decided that an entity must have a “ph...
I. Quill and the Nexus Requirement ... A. Bellas Hess in Perspective ... B. The Pre-Quill Climate .....
This is the first of a series of essays wherein we analyze the U.S. Supreme Court’s decision in Sout...
This book explores one of the most fundamental issues of international tax law: the conditions under...
Part I of this article examines the reasons for preferring locationally neutral taxes and explains t...
Part II of this Article begins with a brief introduction to sales and use taxes in the United States...
Lawyers, especially constitutional lawyers, have long been concerned with the problems associated wi...
The purpose of this Article is twofold: first, to analyze the Mobil and Exxon decisions; second, to ...