Abstract

http://ssrn.com/abstract=312399
 
 

Citations



 


 



Cybertaxation and the Commerce Clause: Entity Isolation or Affiliate Nexus?


John A. Swain


University of Arizona - James E. Rogers College of Law


State Tax Notes, Vol. 24, No. 8, May 20, 2002

Abstract:     
The author suggests that affiliate nexus - the concept that the physical presence of an in-state affiliate creates sufficient nexus for an out-of-state affiliate - is an essential tool for preventing further erosion of tax equity among retailers. When some retailers have to collect sales and use taxes while others do not, an uneven playing field results, the author says.

Accepted Paper Series


Not Available For Download

Date posted: May 16, 2002  

Suggested Citation

Swain, John A., Cybertaxation and the Commerce Clause: Entity Isolation or Affiliate Nexus?. State Tax Notes, Vol. 24, No. 8, May 20, 2002. Available at SSRN: http://ssrn.com/abstract=312399

Contact Information

John A. Swain (Contact Author)
University of Arizona - James E. Rogers College of Law ( email )
P.O. Box 210176
Tucson, AZ 85721-0176
United States
(520) 621-7673 (Phone)
(520) 621-9140 (Fax)
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