Home | Industry Information | Business News | Browse by Publication | T | Tax Executive

TEI urges Supreme Court to clarify nexus standard: argues in MBNA case for clear-cut physical presence standard.(Tax Executives Institute)

Publication: Tax Executive
Publication Date: 01-MAY-07
Format: Online
Delivery: Immediate Online Access

Article Excerpt
Tax Executives Institute has filed a brief amicus curiae with the Supreme Court of the United States in a case involving whether states may constitutionally impose income and franchise taxes on companies that have no physical presence in their jurisdiction (FIA Card Services, N.A., fka MBNA a...

View more below

You can view this article PLUS...

  • Hundreds of the most trusted magazines, newspapers, newswires, and journals (see list)
  • Business news from North America and around the World
  • More than 10 years of article archives
  • Unlimited Access at any time - ONLINE and all in ONE place

Now for a Limited Time, try Goliath Business News - Free for 7 Days!
Tell Me More   Terms and Conditions
Already a subscriber?
Log in to view full article
Purchase this article for $4.95

...America Bank, N.A. v. Tax Commissioner of the State of West Virginia). The Institute supported request by credit card issuer MBNA that the high court review a West Virginia decision holding that taxation of an out-of-state corporation having no physical presence within the State does not violate the Commerce Clause of the U.S. Constitution....

NOTE: All illustrations and photos have been removed from this article.



More articles from Tax Executive
Multinationals and VAT compliance in the United Kingdom.(value-added t..., May 01, 2007
What does the future hold for at-cost services charges?, May 01, 2007
Competently negotiating the U.S. competent authority process., May 01, 2007
Getting up to speed on the final regulations for deferred compensation..., May 01, 2007
TEI comments on EU consultation paper on modernising VAT treatment of ..., May 01, 2007

Looking for additional articles?
Search our database of over 3 million articles.

Looking for more in-depth information on this industry?
Search our complete database of Industry & Market reports by text, subject, publication name or publication date.

About Goliath
Whether you're looking for sales prospects, competitive information, company analysis or best practices in managing your organization, Goliath can help you meet your business needs.

Our extensive business information databases empower business professionals with both the breadth and depth of credible, authoritative information they need to support their business goals. Whether it be strategic planning, sales prospecting, company research or defining management best practices - Goliath is your leading source for accurate information.