The tide continues to rise state tax trend considerations for investment funds and managers / Tamar Arslanyan, Francesca Bianchini, Roburt Waldow and Shirley Wei
Resumen.
In the wake of the 2018 U.S. Supreme Court decision in South Dakota v. Wayfair, Inc., which abandoned the Court’s long-standing precedent requiring physical presence for sales/use tax nexus, states have embraced nexus standards based on “economic activity” in the state. Further, over the past decade, most states have moved from a cost-of-performance approach to market-based sourcing for receipts from services and intangibles. This article explores how these new rules apply to investment funds and investment managers.
FONDOS DE INVERSION
IMPUESTOS
ESTADOS UNIDOS
Arslanyan, Tamar
Journal of Taxation of Investments 0747-9115 v. 40, n. 1, Fall 2022, p. 17-46