Sufficient Nexus

News & Analysis as of

Illinois Supreme Court Adopts Totality of Circumstances Test for Sales Tax Situs

This morning, the Illinois Supreme Court handed down its highly anticipated decision in Hartney Fuel Oil Co. v. Hamer. Hartney Fuel Oil raises an important question of Illinois business and tax law: how does one determine...more

State & Local Tax Alert: Alabama Edition - November 1st, 2013

The Alabama Department of Revenue has just finalized its new local nexus regulation, Ala. Admin. Code Rule 810-6-5-.04.02, that will apply to transactions occurring on or after January 1, 2014, following its rule-making...more

Legal Alert: MTC's Annual Meeting Update: Financial Institution Apportionment; Sales Tax Model Nexus Statute

During the Multistate Tax Commission’s (MTC) Annual Conference and Committee Meetings in San Diego on July 22, 2013, the Income and Franchise Tax Uniformity Subcommittee (I/F Subcommittee) discussed its effort to redesign the...more

‘Inherited’ Nexus And Other Extreme Nexus Theories

Nexus — whether a corporation has a sufficient connection such that it may be taxed by a state — is one of the most important issues in state tax. Various legal theories have been asserted (and are being asserted) to justify...more

Recent judgment a reminder of Hong Kong Court’s limited jurisdiction over foreign companies

We are reminded that shareholders of BVI holding companies may well have to look to the BVI Court to resolve unfair prejudice claims in seeking a buy-out order or other relief....more

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