Walter Hellerstein publishes chapter on income and consumption taxes

Abstract

Shackelford Distinguished Professor in Taxation Law Walter Hellerstein has published "Jurisdiction to Impose and Enforce Income and Consumption Taxes: Towards a Uniform Conception of Tax Nexus" in Value Added Tax and Direct Taxation – Similarities and Differences (M. Lang & P. Melz, eds.) (International Bureau of Fiscal Documentation, 2009).

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