Nexus of Control

Nexus of Control is a concept from legal and regulatory frameworks that determines where a company's primary influence and management activities are concentrated. It helps identify whether a business is more connected to one jurisdiction or multiple, influencing how laws and taxes apply. Essentially, it clarifies where the decision-making is centered—such as headquarters, management, or operations—so authorities know which country has the right to regulate or tax the company. This concept ensures proper jurisdictional application and helps prevent tax evasion or regulatory conflicts across borders.