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United States - Wayfair: The United States Steps toward Virtual Nexus

Country:
United States
Author:
P. Carman
Issue:
Derivatives & Financial Instruments, 2018 (Volume 20), No 6
Published:
23 October 2018
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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