E-tailer sales tax nexus and state tax policies
Year of publication: |
September 2015
|
---|---|
Authors: | Bruce, Donald J. ; Fox, William F. ; Luna, LeAnn |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 68.2015, 3S, p. 735-765
|
Subject: | sales tax | e-commerce | nexus | Umsatzsteuer | Sales tax | Electronic Commerce | E-commerce | Ländersteuer | State tax | Online-Handel | Online retailing | Steuerpolitik | Tax policy |
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