Tax

Tax obligations are created by facts — where you sell, where people work, what you sell — not by decisions anyone consciously makes. The characteristic failure is discovering an obligation years after it began, with penalties and interest attached.

This structures the question and tells you what to ask. Tax is technical, jurisdiction-specific, and changes frequently. Positions on anything material belong with a qualified tax adviser or CPA, not a checklist.

Nexus: the thing that creates obligations quietly

Nexus is the connection that gives a jurisdiction the right to tax you. It is established by activities most companies do not think of as tax events: