Economic Nexus Means Trouble for Tax-Haven Mavens

Swain, Andrew W.; Snethen, John D.
July 2006
Journal of State Taxation;Summer2006, Vol. 24 Issue 5, p33
Academic Journal
The article examines the state court decisions regarding the taxation of out-of-state passive investment companies in the U.S. According to the authors, the recent state court decisions expanding the power of states to tax the income of corporations with which they lack physical link of lead to the discovery that an economic nexus existed between the taxing state and the out-of-state corporation.


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