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Special Report: The Tricky Intersection of E-Commerce and State Corporate Income Taxes
The last few decades have seen enormous changes in the ways companies do business — changes that states’ corporate income tax laws did not anticipate. Companies increasingly engage in transactions with customers in a state while lacking any of the contacts traditionally associated with sales of goods or performance of services. Sales of products can involve downloads and streaming of items that cannot be touched or held, and services can be performed remotely rather than in proximity to the customer.
New kinds of transactions are continually emerging, outpacing states’ ability to catch up. Thomson Reuters experts Rebecca Newton-Clarke and Melissa Oaks have written this special report which addresses some of the many corporate income tax issues that these “pure e-commerce” transactions raise.
Download Special Report: The Tricky Intersection of E-Commerce and State Corporate Income Taxes
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Multistate companies increasingly sell purely electronic products and services to customers all over the country but have a physical footprint limited to one or two states. See how these transactions affect nexus and apportionment for state corporate income tax purposes.
Get editorial explanations of state corporate income taxes with links to: primary source materials, annotations of cases and rulings, state corporate tax laws and regulations, state cases and rulings on corporate tax issues and much more.
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