E-COMMERCE and STATE CORPORATE INCOME TAXES: A Tricky Intersection - Oaks, Melissa; Newton-Clarke, Rebecca (Journal of Multistate Taxation and Incentives, 2017)
Keywords: Corporate income tax; Due process of law; Electronic commerce; Independent contractors; Interstate commerce; Jurisdiction; Multistate taxation; Net income; Nexus rules; Personal property; Protection; State court decisions; State laws; State taxes; Streaming media; Supreme Court decisions; Taxation; Third party; United States--US