Jurisdictional Limitations: Attributional Nexus (Portfolio 1430)
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This Portfolio focuses on the expansion of traditional nexus principles by state tax administrators in their continued quest for revenue.
Description
While there are numerous restraints on the ability of state tax administrators to widen the scope of their jurisdiction to tax, the most effective restraints are the Fourteenth Amendment due process clauses and the commerce clause of the U.S. Constitution. Therefore, Therefore, the Bloomberg Tax Portfolio, Jurisdictional Limitations: Attributional Nexus Portfolio discusses various applications of both commerce and due process clause principles in the specific area of states’ jurisdiction to tax foreign entities.
In addition, the Portfolio provides analysis and discussion of numerous cases and rulings in which states attempted to assert attributional or affiliate nexus on the basis that a business entity has an agency, alter ego, or unitary relationship with an entity that has direct nexus with a particular state.
Table of Contents
1430.01. ATTRIBUTIONAL NEXUS
1430.02. PRESENCE NEXUS V. TRANSACTIONAL NEXUS
1430.03. THE CURRENT STANDARD OF PRESENCE NEXUS
1430.04. APPLICATIONS OF ATTRIBUTIONAL NEXUS
1430.05. CONCLUSION

Partner
McDermott Will & Emery LLP