Determining Nexus for Imposition of State Corporate Income Tax (PDF)
Imposition of corporate income tax requires a link between transactions producing taxable income and a taxing jurisdiction. That link is characterized as taxable nexus. Nexus standards, which must comport with requirements established under the Constitution, are made more complex by concepts such as agency nexus, affiliate nexus, and economic nexus. This EIA explores the issues involved in determining nexus for corporate income tax purposes.
ROBERT J. DESIDERIO practices with Sanchez, Mowrer and Desiderio, P.C., Albuquerque, New Mexico, in the areas of tax law, tax-exempt organizations, and business and commercial transactions. He was dean of the University of New Mexico School of Law from 1979 to 1985 and from 1997 to 2003, and served as a professor of law for the school over several decades. He is currently Professor Emeritus at UNM, teaching State and Local Taxation, Tax-Exempt Organizations and Remedies.
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