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