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Full-Text Articles in Law
Reflections On The Cross-Border Tax Challenges Of The Digital Economy, Walter Hellerstein
Reflections On The Cross-Border Tax Challenges Of The Digital Economy, Walter Hellerstein
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In this article, Hellerstein discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy. This article is based on the author's November 21 inaugural lecture as a visiting professor at the Vienna University of Economics and Business.
Should States Embrace Gilti?: A Cost-Benefit Approach, Walter Hellerstein
Should States Embrace Gilti?: A Cost-Benefit Approach, Walter Hellerstein
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Congress inserted several provisions into the Tax Cuts and Jobs Act, arguably intended to address corporate arrangements when federal taxable income on which the states rely is disconnected from profitability, perhaps most significantly a tax on global intangible low-taxed income. In this installment of Board Briefs, I asked State Tax Notes board members to weigh in on whether states should embrace GILTI.
Digital Taxation Lessons From Wayfair And The U.S. States’ Responses, Walter Hellerstein, Jeffrey Owens, Christina Dimitropoulou
Digital Taxation Lessons From Wayfair And The U.S. States’ Responses, Walter Hellerstein, Jeffrey Owens, Christina Dimitropoulou
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This article provides a detailed and structured synthesis of the discussion that took place in the context of the "fireside chat" event held by the WU Global Tax Policy Center at the Institute of Austrian and International Tax Law on December 17, 2018, at which Hellerstein was the guest speaker. The event was one of the initiatives of the Digital Economy Tax Network, a multi-stakeholder forum, which organized a workshop on the VAT/goods and services tax and the digital economy December 17-18, 2018, in Vienna. In this article, the authors examine the lessons that the U.S. Supreme Court's Wayfair decision …
How Not To Read International Harvester: A Response, Walter Hellerstein
How Not To Read International Harvester: A Response, Walter Hellerstein
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In this article, Hellerstein examines a recent article by Alysse McLoughlin and Kathleen Quinn and seeks to clear up the confusion surrounding International Harvester.
Platforms: The Sequel, Walter Hellerstein, John A. Swain, Jonathan E. Maddison
Platforms: The Sequel, Walter Hellerstein, John A. Swain, Jonathan E. Maddison
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In this article, the authors discuss recent developments on sales and use tax reporting and collection obligations imposed on platforms that facilitate taxable sales of tangible personal property or services.
Taxes Falling Disproportionately On Nonresidents: Reflections On Saban, Walter Hellerstein
Taxes Falling Disproportionately On Nonresidents: Reflections On Saban, Walter Hellerstein
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In this article, Hellerstein discusses the constitutionality of taxes that fall disproportionately on nonresidents.