Taxable Presence
/ˈtæksəbl ˈprɛzəns/
Definitions
- (n.) A jurisdictional condition under which a taxpayer has sufficient connection with a taxing authority to be subject to taxation there.
The company established taxable presence in the state after opening its warehouse there.
- (n.) The physical or economic nexus that allows a state or country to impose tax obligations on an entity.
Digital businesses often face questions about taxable presence when operating across borders.
Forms
- taxable presence
Related terms
See also
Commentary
Understanding taxable presence is key in determining when and where tax liability arises, especially in multi-jurisdictional contexts.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.