The Resource Virtual intermediaries in the lodging industry : consumption tax problems in the U.S. and Japan

Virtual intermediaries in the lodging industry : consumption tax problems in the U.S. and Japan

Label
Virtual intermediaries in the lodging industry : consumption tax problems in the U.S. and Japan
Title
Virtual intermediaries in the lodging industry : consumption tax problems in the U.S. and Japan
Creator
Subject
Language
eng
Summary
This article looks at the lodging industry and the problems online sellers of hotel rooms are creating for the collection of consumption taxes. By contrasting consumption tax systems, this article demonstrates how technology patches or statutory design changes can be identified that minimize the tax damage that results from technology-facilitated advances in business methods. This article indicates that U.S. and Japanese tax administrations should look to the EU or Canada for solutions on how to deal with virtual travel agents
Citation source
In: Tax notes international. - Falls Church. - Vol. 57 (2010),
http://library.link/vocab/creatorName
Ainsworth, R.T
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • hotel business
  • consumption tax
  • sales tax
  • hotel tax
  • VAT
  • travel agency
  • internet
Label
Virtual intermediaries in the lodging industry : consumption tax problems in the U.S. and Japan
Instantiates
Publication
System control number
(Sirsi) a79581
Label
Virtual intermediaries in the lodging industry : consumption tax problems in the U.S. and Japan
Publication
System control number
(Sirsi) a79581

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