Glossary
Nexus
The connection to a jurisdiction that creates an obligation to register for and collect its tax.
Tax term
Economic nexus is usually a running total of sales or transactions, which means it is crossed before anyone notices. Physical nexus follows from presence — an office, stock, staff.
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Everything here states what it does not cover.
A guide that applies to one country and one tax year says so at the top, and cites the section it relies on. Read one before you decide whether any of this is for you.
Decision support, not tax advice. A professional reviews before anything is filed.