ATTRIBUTIONAL NEXUS DEFINITION

Sep 28, 11
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  • Definition of attributional in the Financial Dictionary - by Free online .
  • The following is a review of the current status of nexus interpretations .
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  • Apr 28, 2011 – We have previously written about the Illinois click-through nexus law (here . Because the law applies only to non-collecting retailers, who by definition do . also provide for attributional nexus for commonly-owned companies .
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  • Portfolio focuses expansion traditional nexus principles state tax administrators continued quest revenue.
  • State Taxation of Corporations: The Evolving Danger of Attributional Nexus I. . 86) This definition is necessarily general because the test for agency reflects the .
  • May 30, 2009 – The answer is yes, if you have what is called nexus in the state of Texas. . states do not use specific language in their definitions of these terms .
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  • Sep 1, 2009 – n. substantial and attributional nexus and then examines how nexus is . . to focus on whether the in-state entity fits the definition of an agent. .
  • Jun 3, 2011 – Courts have long looked at attributional nexus as a way to satisfy the . lost revenues from internet sales by amending the definition of “vendor” .
  • Jun 22, 2003 – States test limits of attributional nexus in a global economy. . the related regulations provide a comprehensive definition of what constitutes a .
  • Nov 18, 2009 – Visit the lexisONE Community at LexisNexis.com and get free case law information you can use. The free case law database allows you to .
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  • Attributional nexus: waiting for the levee to break. . A number of states have attempted to broaden the definition of nexus, and expand their tax base, .
  • Definition of attributional in the Legal Dictionary - by Free online English .
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  • Aug 3, 2008 – Interstate Commerce Clause; Attributional Nexus Arguments . tax on the state's definition of taxable income and a gross receipt tax such as .
  • Definition of attributional in the Online Dictionary. Meaning of attributional. . overview of the theories surrounding substantial and attributional nexus and then .
  • For example, New York broadened the definition of vendor in N.Y. Tax Law sec. . . For purposes of vendor presumption laws, attributional nexus, as established .
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  • An exegesis of the Multistate Tax Commission nexus guideline: the physical .
  • Overview of Nexus; Interaction of Sales and Use Tax and Franchise / Income Tax . of Nexus; California's Definition of Nexus; Attributional Nexus Through use of .
  • Update on attributional nexus from Tax Executive, The.
  • Oct 14, 2009 – While this attributional nexus test is clear in theory, application of the . .. an even more expansive view of the definition of activities in support of .
  • Nov 12, 2005 – 'Attributional nexus' may change the face of online retail . . retailer acts as the remote retailer's agent as agency is defined under state law. .
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  • Jun 13, 2011 – . Michigan (Attributional Nexus); New York (Capital Improvements) . generally subject to tax; however, the definition of “lease” or “rental” does .
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  • Mar 8, 2010 – More States Considering Affiliate Nexus Tax Despite Failures .
  • B. Bright-line presence is a method of determining whether nexus exists that relies entirely. upon quantitative criteria. Bright-line presence is defined in R.C. .
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  • Feb 11, 2010 – New York argues that such activity is sufficient "nexus" with the state to justify . affiliate nexus provision but adopts an "ordinary" attributional nexus . of the definition of "physical presence," holding that a company has nexus if .
  • Apr 23, 2010 – Nexus: What is it and how do we comply with it? . law definition of agency) Alter-Ego Nexus • Attributional nexus gone awry • Peircing of .
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  • Sep 27, 2010 – www.scribd.com/. /Uma-Metodologia-de-Modelagem-Da-Estrutura- OrganizacionalState taxation of corporations: the evolving danger of . You +1'd this publicly. UndoUnfortunately for many businesses, recent years have witnessed this "direct nexus" being augmented by socalled "attributional nexus." .
  • Mar 11, 2010 – Amazon taxes (also known as affiliate nexus taxes or affiliate taxes) require . notable progress on adopting uniform sales tax definitions and procedures, . affiliate nexus provision but adopts an "ordinary" attributional nexus .
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  • [80]. B. Attributional/affiliate nexus. While the slight physical presence definition of nexus requires a smaller physical presence than the traditional definition of .
  • Avoiding attributional nexus requires the companies to be distinct entities: They should avoid common officers and personnel, eschew joint promotion and .
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  • Attributional nexus refers to the attribution of the physical presence of one . Most states interpret the UDITPA definition as incorporating two tests. .

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