The tide continues to rise state tax trend considerations for investment funds and managers Tamar Arslanyan, Francesca Bianchini, Roburt Waldow and Shirley Wei
Contributor(s): Arslanyan, Tamar
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Material type: 
ArticleSubject(s): FONDOS DE INVERSION | IMPUESTOS | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 40, n. 1, Fall 2022, p. 17-46Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2022/40/1-2 (Browse shelf) | Available | OP 235/2022/40/1-2 |
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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.
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