209 Hirsch Hall
Athens , GA 30602
University of Georgia School of Law
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e-commerce, digital commerce, tax, VAT, US state tax
Internal consistency, Taxation, Dormant Commerce Clause
jurisdiction, due process, commerce clause, apportionment, residence, source, state taxation, state tax, nowhere income, nowhere activity
value added tax, goods and services tax, tax law, taxation, business-to-business transaction, business-to-consumer transactions, destination principle, international trade, services, intangibles, Organisation for Economic Co-operation and Development, direct use, direct delivery, recharge method
Corporate tax integration, United States, European Union, cross-border dividends, DRD, imputation, capital export neutrality, locational neutralituy, double tax, double corporate tax
Tax Law, State Taxes, Constitutional Law, Government Spending, Tax and Spending Power, Commerce Clause, Tax Immunity Doctrine
tax, taxation, public, policy, law, sales, use, state, gross receipts, Supreme Court, jurisprudence, interstate, commerce, clause, multistate, apportionment, nexus, jurisdiction, physical presence, Jefferson Lines, Oklahoma
State and Local Tax, Wayfair, Commerce Clause, Nexus, Economic Presence
tax law, internet, remote sales, international tax, state and local taxation, sales tax, consumption tax
ITFA, Internet Tax Freedom Act, State Tax, SALT, State and Local Tax, Internet, Digital Economy, Digital Advertising
Taxation, private activity bonds, Davis
tax, workaround, state, local, federal, passthrough, entity, pte, ubt, unincorporated, salt cap
state tax, Wayfair, taxation, retroactive
state tax, due process, qtip, trust, estate, taxation, kaestner
state tax, sales tax, marketplace, platform, Wayfair, taxation
VAT