Designing a 21st Century Taxing Threshold: Some International Implications of South Dakota vs. Wayfair

9 Pages Posted: 2 Jul 2018 Last revised: 1 Aug 2018

Date Written: June 25, 2018

Abstract

On June 21, 2018, the US Supreme Court decided South Dakota vs. Wayfair. It overruled its previous precedents to hold that US states can require remote sellers to collect sales tax when they ship items to in-state purchasers. This decision has some implications for the EU’s current struggle with taxing the digital economy, as well as for the broader international effort to update the international tax rules for the 21st century. Specifically, the decision bolsters the argument for dispensing with the 19th century permanent establishment concept.

Keywords: Wayfair, PE, Digital Economy

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., Designing a 21st Century Taxing Threshold: Some International Implications of South Dakota vs. Wayfair (June 25, 2018). U of Michigan Public Law Research Paper No. 611. Available at SSRN: https://ssrn.com/abstract=3201418 or http://dx.doi.org/10.2139/ssrn.3201418

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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