Title

Hellerstein's article and book cited by the Organization for Economic Cooperation and Development

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's article “Jurisdiction to Impose Income and Consumption Taxes” in Value Added Tax and Direct Taxation (M. Lang, et al., eds.) (2009) and a book he co-authored, Taxing Global Digital Commerce (2013), were cited by The Organization for Economic Cooperation and Development (OECD) in its Final Report: Addressing the Tax Challenges of the Digital Economy, released on October 5, 2015, as part of the OECD’s Base Erosion and Profit Shifting Project.

Read the report

Share

COinS