Výsledky vyhledávání - "Walter Hellerstein"

Elektronická kniha

Autor: Arthur Cockfield, Walter Hellerstein, Marie Lamensch

Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much mor

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Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation

Autor: Dimitra Koulouri, Stéphane Buydens, Walter Hellerstein

Publikováno v: OECD Taxation Working Papers.

This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax collec

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::739a8f347f2d768d5877572f13d7ae4f
https://doi.org/10.1787/64bcf5de-en

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A Hitchhiker's Guide to the OECD's International VAT/GST Guidelines

Autor: Walter Hellerstein

Publikováno v: Florida Tax Review. 18

The OECD’s International VAT/GST Guidelines, which were released in their consolidated form at the OECD’s Global Forum on VAT in Paris in late 2015, are the culmination of nearly two decades of efforts to provide internationally accepted standard

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2fd4bf8cb1d9b96965cc954f9d06bf59
https://doi.org/10.5744/ftr.2016.1810

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Substantive and Enforcement Jurisdiction in a Post-Wayfair World

Autor: Andrew D. Appleby, Walter Hellerstein

Publikováno v: SSRN Electronic Journal.

This article examines the Wayfair case through the lens of substantive and enforcement jurisdiction and focuses on the question of whether there is a constitutionally required relationship between the nexus of the person that the state seeks to enlis

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::79e453ad53ff920a9de80af325dec9b5
https://doi.org/10.2139/ssrn.3338106

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Commentary

Autor: Walter Hellerstein

Publikováno v: Corporate Income Taxation in Europe. :339-344

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5854360bf98e815090c82d085e4cf363
https://doi.org/10.4337/9781782545422.00023

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The Political Economy of the Streamlined Sales and Use Tax Agreement

Autor: John A. Swain, James E. Rogers, Walter Hellerstein

Publikováno v: National Tax Journal. 58:605-619

This paper has four major objectives. The first is to describe and discuss the antecedents to the streamlining movement. The second is to describe and discuss the Streamlined Sales Tax Project (SSTP) and the agreement that the SSTP produced (the Stre

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bca12cf6c8c811c57e367feee53e429a
https://doi.org/10.17310/ntj.2005.3.19

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The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States

Autor: Charles E. McLure, Walter Hellerstein

Publikováno v: International Tax and Public Finance. 11:199-220

The European Union Commission has proposed using consolidated base taxation and formulary apportionment to tax the EU-source income of multinational companies. This paper examines US state experience with a similar approach. Despite some positive les

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cdb904a86a54ec8c390465661f7b54f7
https://doi.org/10.1023/b:itax.0000011400.45314.57

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