"The International Implications of Wayfair"

Michigan Law Authors
Areas of Interest
Publish Date
2018
Publication
Tax Notes
Publication Type
Journal Article
Abstract

In this article, Avi-Yonah argues that the Court’s recent decision in Wayfair has implications for the EU’s struggle with taxing the digital economy, as well as for the broader international effort to update international tax rules for the 21st century — that is, it bolsters the argument for dispensing with the 19th-century permanent establishment concept.

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