For all companies that sell to US consumers without a physical presence in states, 2018’s Wayfair decision was a bolt from the blue. But the work of complying with ‘economic nexus’ rules in every taxing jurisdiction will be an ongoing project, not a one-off effort.
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Alexander reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on efforts to tax the digital economy, including digital services taxes and attempts at a multilateral reform of corporation tax.