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Multistate Taxation of Banks and Financial Institutions: The Decline of U.S. Constitutional Protections  Part 1: Nexus


Author:  Leah Robinson.; Mike Shaikh.


Source: Volume 23, Number 01, September/October 2009 , pp.25-33(9)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

In this first of a two-part article, the recent Capital One case reflects the U.S. Supreme Court’s apparent reluctance to rule on economic nexus for banks and financial institutions. The history of this nexus standard is explored and explained.

Keywords: State sales tax; multi-state tax; MTC; nexus

Affiliations:  1: McDermott Will & Emery LLP; 2: McDermott Will & Emery LLP.

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