Digital Taxation Lessons From Wayfair and the U.S. States’ Responses

Authors

Walter Hellerstein, University of Georgia School of LawFollow
Jeffrey Owens, Vienna University of Economics and Business AdministrationFollow
Christina Dimitropoulou, Vienna University of Economics and Business AdministrationFollow

Abstract

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 might offer for the global debate over how to tax the digital economy.

Repository Citation

Walter Hellerstein, Jeffrey Owens, and Christina Dimitropoulou, Digital Taxation Lessons From Wayfair and the U.S. States’ Responses , 94 Tax Notes International 241 (2019),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1537