Wayfair: The United States Steps toward Virtual Nexus

Journal
Carman, P.D.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2018 (Volume 20), No. 6
PriceUSD 45

This article discusses the US Wayfair decision which case focuses on a state’s ability to force an out-of-state seller to collect and remit sales tax and analyses its impact on non-US taxpayer transacting business with the United States.