"Nexus Determination is the critical process by which businesses ascertain their connection to tax jurisdictions. Involving both physical and economic considerations, this intricate concept demands strategic navigation to ensure compliance in an ever-expanding digital economy. It requires businesses to assess their footprint across borders, leveraging technology, regular audits, and professional guidance. In the dynamic realm of multi-state and international taxation, Nexus Determination is not just a compliance exercise but a strategic imperative, shaping the trajectory of companies in a globally interconnected marketplace."