The 'Convenience of the Employer' Doctrine

Posted: 23 May 2003

Abstract

In this report, Hellerstein examines the convenience of the employer doctrine, under which New York and several other states have long taxed the compensation that nonresident employees derive from services performed outside the state for in-state employers, unless the services are performed outside the state as a matter of necessity rather than convenience.

Suggested Citation

Hellerstein, Walter, The 'Convenience of the Employer' Doctrine. Available at SSRN: https://ssrn.com/abstract=410700

Walter Hellerstein (Contact Author)

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

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