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Lochner In Europe: A Comment On Keith Whittington's Congress Before The Lochner Court Symposium: Lochner Centennial Conference, Daniela Caruso
Lochner In Europe: A Comment On Keith Whittington's Congress Before The Lochner Court Symposium: Lochner Centennial Conference, Daniela Caruso
Faculty Scholarship
In 1904, St. Louis, Missouri was the place to go. In conjunction with its spectacular world's fair, the city also hosted the Universal Congress of Lawyers and Jurists, known in academic circles as the foundational event of American comparative law.1 Within a big screen entirely devoted to the Lochner2 centennial, this comment aims at opening a window on another centennial - the hundredth anniversary of comparative law in the United States.Though inspired by the Universal Congress, this comment does not partake in the celebratory spirit of anniversaries.3 Far from espousing a romanticized or universalist conception of comparative law, these pages …
The One-Stop-Shop In Vat And Rst: Common Approaches To Eu-Us Consumption Tax Problems, Richard Thompson Ainsworth
The One-Stop-Shop In Vat And Rst: Common Approaches To Eu-Us Consumption Tax Problems, Richard Thompson Ainsworth
Faculty Scholarship
In March 2004 the European Commission solicited comments on a proposal to simplify value added tax (VAT) obligations through a one-stop scheme. The proposal was modest in scope. It was designed to build upon the success of a similar scheme that dealt with non-EU established persons supplying digital products to non-taxable EU persons. That scheme is found in Article 26c of the Sixth VAT Directive.
In its March Consultation Paper the Commission proposed that businesses established within the EU be allowed to participate in a one-stop scheme that would be similar to the Article 26c scheme. Limited to B2C transactions, …