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Taxation & Estate Planning

: TaxProf Blog

Zelinsky: Tax Nexus and Apportionment

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Edward A. Zelinsky (Cardozo) has published Rethinking Tax Nexus and Apportionment, 28 Va. Tax Rev. 1 (2008). Here is the abstract: The dormant Commerce Clause concept of tax nexus is best understood as a rough, but serviceable, proxy for the...

Full post as published by TaxProf Blog on March 16, 2009 (boomark / email).

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