The still - rising tide will investment managers be swept up in State income tax trends ? Gregory A. Bergmann and Keith Gray
By: Bergmann, Gregory A
.
Contributor(s): Gray, Keith.
Material type: 
ArticlePublisher: 2017Subject(s): ACTIVOS INVISIBLES | INVERSIONES EMPRESARIALES | FONDOS DE INVERSION | IMPUESTOS | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 35, n. 1, Fall 2017, p. 51-70Summary: More and more states are looking to increase state income tax revenues by expanding their definition of nexus beyond physical presenceto include.economic activity. in the state- a trend that has continued for several years.In addition, more states are moving from cost of performance to market-based sourcing for receiptsfrom services and intangibles. The question thus arises: Dothese new rules apply to investment funds and investment managers? If they do, the partners in the funds and fund managers may facenew state tax liabilities as well as some sticky compliance and withholding rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 235/2017/35/1-3 (Browse shelf) | Available | OP 235/2017/35/1-3 |
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
More and more states are looking to increase state income tax revenues by expanding their definition of nexus beyond physical presenceto include.economic activity. in the state- a trend that has continued for several years.In addition, more states are moving from cost of performance to market-based sourcing for receiptsfrom services and intangibles. The question thus arises: Dothese new rules apply to investment funds and investment managers? If they do, the partners in the funds and fund managers may facenew state tax liabilities as well as some sticky compliance and withholding rules.
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