The Resource Will the U.S. Wayfair decision impact the international digital taxation debate?

Will the U.S. Wayfair decision impact the international digital taxation debate?

Label
Will the U.S. Wayfair decision impact the international digital taxation debate?
Title
Will the U.S. Wayfair decision impact the international digital taxation debate?
Creator
Subject
Language
  • eng
  • eng
Summary
This article considers what implications of the U.S. Supreme Court decision in Wayfair may have beyond sales taxes, and, in particular, for the current international discussion on taxation of digital businesses. On 22 June 2018, the U.S. Supreme Court handed down a much-anticipated decision in Wayfair - a state sales tax case. The issue in Wayfair was whether South Dakota could require Wayfair to collect sales tax on Wayfair's sales into the state, even though Wayfair had no physical presence in the state (no so-called 'nexus' or connection justifying taxation). The decision is one that companies will need to consider from several angles in the coming months
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 16 ; 3 p
http://library.link/vocab/creatorName
Morris, W.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • digital PE
  • state tax
  • sales tax
  • nexus
  • consumption tax
  • profits tax
Label
Will the U.S. Wayfair decision impact the international digital taxation debate?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/T/TAXMATRP/vol.27/16_Will.pdf
Publication
Note
20180816

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...