what does jurisdictional nexus mean

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role of the jurisdictional element as a means by which Congress can con- tinue to a nexus between the regulated activity and interstate commerce. 5 The ju-.

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Is the only way to satisfy jurisdictional element to state specifically in the legislation X I think yes, by definition, there is no jurisdictional element if that connection to The Lopez court used the phrasing nexus with interstate.

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Sales tax nexus defines the level of connection between a taxing jurisdiction such as a There is no specific shared definition of nexus across the 50 states.

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This Portfolio is available with a subscription to Bloomberg Tax, a comprehensive research E. The Relationship of Tax Nexus to In Personam Jurisdiction.

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The Significant Nexus Test used to determine jurisdiction established by the Justice Kennedy in Rapanos is by no means clear cut. It involves balancing various.

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fiddle to the Commerce Clause4 in such tax matters, and would not typically be jurisdiction or “nexus”—has diminished through changes in commercial .. by a state through the means of its tax law or through regulatory.