Jurisdictional limitations [electronic resource] : attributional nexus / Arthur R. Rosen, Esq., McDermott, Will and Emery LLP, New York, New York.
" ... focuses on the expansion of traditional nexus principles by state tax administrators in their continued quest for revenue. The term "ttributional nexus" refers to a theory employed by state tax authorities in their efforts to assert their taxing jurisdiction over an out-of-state...
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Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
---|---|
Main Author: | |
Other title: | Bloomberg Law online Bloomberg Law online. |
Format: | Electronic Website |
Language: | English |
Published: |
Arlington, VA :
Tax Management Incorporated,
[1996]-
|
Series: | Tax management multistate tax portfolios ;
1430-2nd. |
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