Revisiting nexus standards: establishing U.S. jurisdiction to tax cross-border commerce

Authors :: De Sellier, Brianne N.
Kelleher, John M.
Source :: Florida Bar Journal. April, 2014, Vol. 88 Issue 4, p31, 4 p.
Publication Year :: 2014
Abstract: In 1789, Benjamin Franklin famously observed, '[I]n this world, nothing can be said to be certain, except death and taxes.' Franklin might have been correct about death, but in this [...]

Subjects :: E-commerce -- Standards
Jurisdiction
State taxation
Electronic commerce
Law

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