MacLure, Charles E.
US Supreme Court overturns Quill (1992) physical presence rule for state sales tax / Charles E. McLure .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author considers the recent US Supreme Court (USSC) ruling in the case of Wayfair (2018) overturning the USSC case of Quill (1992), which provided a physical presence nexus rule, and implications of this decision for US state sales taxes.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
VENTAS
IMPUESTOS
ESTADOS UNIDOS
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624 v. 73, n. 1, January 2019, p. 21-35
US Supreme Court overturns Quill (1992) physical presence rule for state sales tax / Charles E. McLure .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author considers the recent US Supreme Court (USSC) ruling in the case of Wayfair (2018) overturning the USSC case of Quill (1992), which provided a physical presence nexus rule, and implications of this decision for US state sales taxes.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
VENTAS
IMPUESTOS
ESTADOS UNIDOS
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624 v. 73, n. 1, January 2019, p. 21-35