Download or read book State Taxation written by Jerome R. Hellerstein and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hellerstein Hellerstein State Taxation written by J.R. Hellerstein and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Systematic overview of the law of state taxation. Delineates the principle features of the law of state taxation, with discussion of the statutes, administrative interpretations, and judicial cases that comprise the law of this field. Covers also the historical background of the American state and local tax system; state uniformity and equality requirements; federal constitutional restraints on state taxation; jurisdictional restraints on state taxation; and apportionment and allocation of the tax base.

Download or read book State and Local Taxation written by Jerome R. Hellerstein and published by . This book was released on 1978 with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation Corporate income and franchise taxes written by Jerome R. Hellerstein and published by . This book was released on 1993 with total page 1102 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation written by Jerome R. Hellerstein and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation Sales and use personal income and death and gift taxes and intergovernmental immunities written by Jerome R. Hellerstein and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law

Download or read book State Tax Policy written by David Brunori and published by The Urban Insitute. This book was released on 2005 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation Sales and use personal income and death and gift taxes written by Jerome R. Hellerstein and published by . This book was released on 1983 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State and Local Taxation Cases and Materials written by WALTER. HELLERSTEIN and published by West Academic Publishing. This book was released on 2019-12-03 with total page 1122 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Hellerstein casebook, now authored by four leading experts in the field, provides a comprehensive overview of the field of state and local taxation (SALT), reflecting the most recent developments in this rapidly changing field. The book weaves together two structural approaches to SALT -- i.e., by constitutional doctrine (e.g., due process, interstate commerce, equal protection) and by type of tax (individual income, corporate income, sales/use, property). This analytical structure is designed to give students an in-depth understanding of both the fiscal architecture of SALT and the major constitutional limits on subnational taxing power.

Download or read book State taxation written by J.R. Hellerstein and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Systematic overview of the law of state taxation. Delineates the principle features of the law of state taxation, with discussion of the statutes, administrative interpretations, and judicial cases that comprise the law of this field. Covers also the historical background of the American state and local tax system; state uniformity and equality requirements; federal constitutional restraints on state taxation; jurisdictional restraints on state taxation; and apportionment and allocation of the tax base.

Download or read book The Future of State Taxation written by David Brunori and published by The Urban Insitute. This book was released on 1998 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: State tax systems have generally not changed dramatically over the last 50 years, yet they are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state tax revenue and provides insight into what has worked in the past and what will or will not work in the future.

Download or read book State Taxation written by Jerome R. Hellerstein and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation Constitutional limitations and corporate income and franchise taxes written by Jerome R. Hellerstein and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Journal of State Taxation written by and published by . This book was released on 1983 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Taxation written by Jerome R. Hellerstein and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State and Local Taxation written by Walter Hellerstein and published by West Academic Publishing. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The newly-reorganized Ninth Edition covers constitutional structure first (i.e., jurisdiction to tax, Commerce Clause, intergovernmental immunities, etc.) and specific taxes second (i.e., property taxes, corporate and personal income taxes, and sales taxes.) It provides more student guidance and roadmapping than previous editions.