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- Title
State Update.
- Authors
Cabaltica, Benedict; Evans, Marianne; Holley, Ann
- Abstract
The article offers a brief history of the nexus standards that have been developed in the implementation of limitations on state taxing jurisdiction under the Due Process Clause and the Commerce Clause of the U.S. Constitution. It explains how these standards generally applied to financial companies and discusses the potential effect of the Supreme Court centiorari denial on these issues. Meanwhile, the authors discuss the impact of this denial to the assertion of tax jurisdiction in the states.
- Subjects
UNITED States; TAX laws; NEXUS rules; STANDARDS; STATE taxation; UNITED States. Constitution; FINANCIAL services industry taxation; CERTIORARI
- Publication
Journal of Taxation of Financial Products, 2007, Vol 6, Issue 4, p11
- ISSN
1529-9287
- Publication type
Article