Nexus News

Gall, Maryann; Kulwicki, Laura
September 2006
Journal of State Taxation;Sep/Oct2006, Vol. 24 Issue 6, p5
Academic Journal
The article provides overview on the concept of affiliate nexus, a business practice where in a company can create nexus for its out of state associates. It provides idea on the straightforward application of the basic principles of corporate law and traditional concepts of nexus affiliation, and cites two cases involving to companies in illustrating the principles. Moreover, discusses the affiliate nexus statutes where in it mentions to have three categories such as ownership, returns, and common names trademarks and goodwill.


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