000			01275nab a2200205 c 4500
999			_c146944 _d146944
003			ES-MaIEF
005			20230116134501.0
007			ta
008			230113t2022 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		4	_aThe tide continues to rise _bstate tax trend considerations for investment funds and managers _c Tamar Arslanyan, Francesca Bianchini, Roburt Waldow and Shirley Wei
500			_aResumen.
520			_aIn 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.
650		4	_aFONDOS DE INVERSION _944386
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _942888
700	1		_970310 _aArslanyan, Tamar
773	0		_9168632 _oOP 235/2022/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 1, Fall 2022, p. 17-46
942			_cART