Gail Wasylyshyn

affiliation not provided to SSRN

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Scholarly Papers (1)

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Medical Devices Excise Tax (MDET) -- A Market-Specific VAT?

Boston Univ. School of Law, Law and Economics Research Paper No. 12-30
Number of pages: 29 Posted: 19 Jun 2012 Last Revised: 16 Jul 2012
NYU - Graduate Tax Program, Boston University - School of Law and affiliation not provided to SSRN
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Abstract:

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Medical Device Excise Tax, MDET, Hotel Room Occupancy Tax, HROT, IRC Sec. 1491, Double taxation, Constructive price rules, Title passage, Objective valuation, Rev. Rul. 80-273 (1980-2 C.B. 315), Product exemption, Entity / use exemption, REG-113770-10 Notice 2011-89