The International Implications of Wayfair

Authors

Reuven Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2018

Abstract

In this article, Avi-Yonah argues that the Court’s recent decision in Wayfair has implications for the EU’s struggle with taxing the digital economy, as well as for the broader international effort to update international tax rules for the 21st century — that is, it bolsters the argument for dispensing with the 19th-century permanent establishment concept.

Comments

Reprinted with the permission of Tax Analysts.

Recommended Citation

Avi-Yonah, Reuven S. "The International Implications of Wayfair." Tax Notes 160 (2018): 215-9.