The Resource Digital taxation lessons from Wayfair and the U.S. states' responses
Digital taxation lessons from Wayfair and the U.S. states' responses
Resource Information
The item Digital taxation lessons from Wayfair and the U.S. states' responses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Digital taxation lessons from Wayfair and the U.S. states' responses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides a detailed and structured synthesis of the discussion that took place in the context of the "fireside chat" event held by the WU Global Tax Policy Center at the Institute of Austrian and International Tax Law on December 17, 2018, at which Hellerstein was the guest speaker. The event was one of the initatives of the Digital Economy Tax Network, a multi-stakeholder forum, which organized a workshop on the VAT/goods and services tax and the digital economy December 17-18, 2018, in Vienna. In this article, the authors examine the lessons that the U.S. Supreme Court's Wayfair decision might offer for the global debate over how to tax the digital economy
- Language
- eng
- Label
- Digital taxation lessons from Wayfair and the U.S. states' responses
- Title
- Digital taxation lessons from Wayfair and the U.S. states' responses
- Language
- eng
- Summary
- This article provides a detailed and structured synthesis of the discussion that took place in the context of the "fireside chat" event held by the WU Global Tax Policy Center at the Institute of Austrian and International Tax Law on December 17, 2018, at which Hellerstein was the guest speaker. The event was one of the initatives of the Digital Economy Tax Network, a multi-stakeholder forum, which organized a workshop on the VAT/goods and services tax and the digital economy December 17-18, 2018, in Vienna. In this article, the authors examine the lessons that the U.S. Supreme Court's Wayfair decision might offer for the global debate over how to tax the digital economy
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 94 (2019), no. 3 ; p. 241-254
- http://library.link/vocab/creatorName
-
- Hellerstein, W
- Owens, J.P
- Dimitropoulou, C
- Geographic coverage
-
- North America
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- digital economy
- tax policy
- tax authorities
- collection of tax
- GST
- VAT
- tax compliance
- Label
- Digital taxation lessons from Wayfair and the U.S. states' responses
- Label
- Digital taxation lessons from Wayfair and the U.S. states' responses
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Digital-taxation-lessons-from-Wayfair-and-the/v1Taa71RIPY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Digital-taxation-lessons-from-Wayfair-and-the/v1Taa71RIPY/">Digital taxation lessons from Wayfair and the U.S. states' responses</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
