000 01195nab a2200265 c 4500
999 _c138336
_d138336
003 ES-MaIEF
005 20221221165258.0
007 ta
008 180620s2018 uk ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _913831
_aDuncan, Harley T.
245 4 _aThe U.S. sales and use tax landscape
_bwhy non-U.S. businesses need to care
_c Harley Duncan, Raj Lapsiwala and Angela Snaza
260 _c2018
500 _aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aThe U.S. Supreme Court has granted South Dakota's writ of certiorari to revisit the question of sales and use tax nexus standards and determine whether physical presence in a state is no longer necessary. Non-U.S. businesses need to understand the potential implications of this case.
650 4 _948680
_aVENTAS
650 4 _947460
_aIMPUESTOS
650 4 _942888
_aESTADOS UNIDOS
700 1 _966218
_aLapsiwala, Raj
700 1 _966219
_aSnaza, Angela
773 0 _9156536
_oOP 804/2018/2
_tTax Planning International Review
_w(IEF)124527
_x 0309-7900
_g v. 45, n. 2, February 2018, p. 20-24
942 _cART