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Welcome To The Amazon: Leading Online Retail From Local Tax Avoidance Into Your Backyard, Sherry Tehrani Aug 2013

Welcome To The Amazon: Leading Online Retail From Local Tax Avoidance Into Your Backyard, Sherry Tehrani

Sherry Tehrani

Online sales in the United States have increased by over 250 percent in the last ten years, reaching over 250 billion dollars in 2012.[1] Spearheaded by Amazon.com, Inc. (“Amazon”), online retailers have fed off their competitive advantage of avoiding local sales tax, and have grown to capture roughly 7 percent of the retail market.[2] The juxtaposition of this upsurge of untaxed online sales and our nationwide recession has prompted state governments with crushing deficits to take on the tax loophole.

Local governments across the U.S. have passed legislation to enforce online sales tax collection, referred to as “Amazon …


No Longer The Sleeping Dog, The Fcpa Is Awake And Ready To Bite: Analysis Of The Increased Fcpa Enforcements, The Implications, And Recommendations For Reform, Rouzhna Nayeri Jun 2013

No Longer The Sleeping Dog, The Fcpa Is Awake And Ready To Bite: Analysis Of The Increased Fcpa Enforcements, The Implications, And Recommendations For Reform, Rouzhna Nayeri

Rouzhna Nayeri

No abstract provided.


Aspectos Democraticos De La Ley De Ordenamiento Territorial Y Usos Del Suelo De La Provincia De Mendoza Nª 8051, Luis Gabriel Escobar Blanco Jun 2012

Aspectos Democraticos De La Ley De Ordenamiento Territorial Y Usos Del Suelo De La Provincia De Mendoza Nª 8051, Luis Gabriel Escobar Blanco

Luis Gabriel Escobar Blanco

In these times when direct forms of democracy burst before formal institutions, the Land Use Planning Law in the Province of Mendoza is presented as valid and democratic alternative, which integrates direct citizen participation with the constitutional representative principle, contemplating identity cultural as a valid indicator for the management modelThis Law Nº 8051 formalizes and concrete the spirit of the quintessential democratic in three principles: government of the people, by the people and for the people. And we add our tradition the principle "the people want to know what it is"