Marie Lamensch co-authors new book on e-commerce taxation

Marie Lamensch, Research Professor of International and European Tax Law at the Institute for European Studies and the Law Faculty of the Vrije Universiteit Brussel, has co-authored the second edition of the book “Taxing Global Digital Commerce”, with Arthur Cockfield (Queen’s University) and Walter Hellerstein (Georgia Law School). This new book 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. The authors analyse the practical tax consequences of digital commerce from a multijurisdictional perspective, and use examples to illustrate the application of different taxes to digital commerce transactions.

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