Miscellaneous 2023

Jurisdictional boundaries - come and get me

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2023


To think about a state tax, you must inevitably ask where that state is. If a property transaction is not about property in the state, there must be some other "hook" for the tax to be effective. But we start with the state, itself. Likewise, if employment is taxed, an obvious basis for tax is employment in the state. But where is a state? This article points to the importance of studying colonial papers for land boundaries. Maritime boundaries are also complex, but this is due to how the Commonwealth and the states have settled their differences, in light of a treaty about law of the sea. Control skyward is also regulated by treaties, which will become important given the increase in the number and capability of satellites.

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Miscellaneous 2023

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