International Nexus

International Nexus refers to a legal connection or interaction between individuals or entities and a specific country's laws, regulations, or taxing authority. It determines whether a person or business has enough presence or activities within a country to be subject to its tax obligations or legal responsibilities. For example, if a company has employees, property, or sales in a foreign country, it may create an international nexus, requiring it to report income or comply with local regulations there. Essentially, nexus acts as a threshold establishing when cross-border activities trigger legal or tax obligations.