Wayfair : the United States steps toward virtual nexus Paul Carmen
By: Carman, Paul D.
Material type: ArticlePublisher: 2018Subject(s): IMPUESTOS | COMERCIO | NO RESIDENTES | ESTADOS UNIDOS | JURISPRUDENCIA In: Derivatives & Financial Instruments v. 20, n. 6, November / December 2018, 5 p. Summary: This article discusses the US Wayfair decision which case focuses on a state's ability to force an out-of-state seller to collect and remit sales tax and analyses its impact on non-US taxpayer transacting business with the United States.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | DFI/2018/6-4 (Browse shelf) | Available | DFI/2018/6-4 |
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Resumen.
This article discusses the US Wayfair decision which case focuses on a state's ability to force an out-of-state seller to collect and remit sales tax and analyses its impact on non-US taxpayer transacting business with the United States.
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