Chapter 5: Can’t Find the Remote? State Tax Issues Associated With a Dispersed Workforce
This article provides a primer on the state and local taxation of individuals; discusses the impact of a dispersed workforce on tax compliance for employees and employers, and addresses personal income tax concerns, employer nexus and apportionment issues, and additional practical concerns for employers. The article also analyzes the convenience of the employer rule, as well as state standards for nonresident (temporary) workers and their employers.
New York University School of Continuing and Professional Studies
Law | Taxation-State and Local | Tax Law
Yesnowitz, Jamie C.; Gibilaro, Eugene J.; and Zelinsky, Edward A., "Chapter 5: Can’t Find the Remote? State Tax Issues Associated With a Dispersed Workforce" (2023). Book Chapters. 100.