Skip to main content

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.

Keep reading

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.

TaxOrch provides decision support, not professional tax advice. Exact results apply only within declared coverage. TaxOrch does not file returns or execute payments. Review all outputs before filing.