000			01645nab a2200265 c 4500
999			_c141595 _d141595
003			ES-MaIEF
005			20220929165553.0
007			ta
008			200110t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aBrederode, Robert F. W. van _953025
245		4	_aThe future of the economic nexus standard for US sales & use tax collection _cRobert F. van Brederode
260			_c2019
500			_aResumen.
520			_aUnder the US Constitution businesses can only be coerced to collect sales and use taxes if they have sufficient nexus with a given state. Until last year, business-to-consumer sales by out-of-state vendors remained effectively untaxed if the seller did not have a physical presence in the state where the consumer lived. With its landmark Wayfair-ruling the Supreme Court changed its course and widened the door for the States to coerce remote sellers (including those located outside the US) to collect the tax by accepting an economic nexus standard. This article explains the political and constitutional background to the issue of sales tax collection in relation to B2C sales made by out-of-state vendors, discusses the reasoning of the majority and dissenting opinions in the Wayfair ruling, and analyses its implications.
650		4	_948680 _aVENTAS
650		4	_963564 _aIMPUESTOS
650		4	_aRECAUDACION _948197
650		4	_aLOCALIZACION _947647
650		4	_aELUSION FISCAL _947856
650		4	_aESTADOS UNIDOS _953911
773	0		_9161586 _oOP 2141/2019/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, issue 10, October 2019, p. 885-897
942			_cART