corporate tax

In the modern era of cloud platforms, borderless web technologies, and increasingly hybrid digital economies, the legal boundaries governing how states can impose corporate income taxes have become more complex than ever before. What used to be a simple standard—protecting remote sellers whose only activity was solicitation—has now become a battlefield where state tax authorities and digital enterprises clash over what counts as “doing business” inside a state. This unfolding conflict is sharply illustrated in New Jersey’s recently updated regulation targeting companies whose interactions with customers occur primarily over the internet. The rule attempts to broaden the definition of in-state … Read more