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Expert Analysis - Opinion

Direct Taxes: Pa. Corporate Nexus Test Is Deeply Flawed

By Martin Eisenstein and David Bertoni (October 15, 2019, 4:51 PM EDT) -- In my recent guest article in Law360, titled "Direct Taxes: The Next Shoe to Drop After Wayfair?" I praised the states for showing some restraint regarding adoption of economic nexus standards for corporate income taxes in the wake of the U.S. Supreme Court's decision in South Dakota v. Wayfair Inc....

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