- Collection:
- Scholarly Works
- Title:
- Digital Taxation Lessons From Wayfair and the U.S. States’ Responses
- Creator:
- Hellerstein, Walter
Owens, Jeffrey
Dimitropoulou, Christina - Date of Original:
- 2019-01-01
- Subject:
- University of Georgia. School of Law
Law--Study and teaching
University of Georgia--Faculty - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- articles
- Type:
- Text
- Format:
- application/pdf
- Description:
- 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 initiatives 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.
VAT -- value added tax -- digital economy -- international business -- tax law -- Taxation-Transnational -- Tax Law - External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/fac_artchop/1537
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
