Posts Tagged ‘Commercial Law’
Revisiting Miller Brothers, Bellas Hess, and Quill
65 Am. U. L. Rev. 1115 (2016) *Alva P. Loiselle Professor of Law, University of Connecticut Law School. B.S. summa cum laude, University of Michigan; J.D. magna cum laude, Harvard Law School. Helen Hecht made invaluable and perceptive comments on an earlier draft of the Article. Download PDF Introduction The American University Law Review was…
Read MoreBeyond Quill and Congress: The Necessity of Sales Tax Enforcement and the Invention of a New Approach
65 Am. U. L. Rev. 1163 (2016) This Article does not represent the views of the Multistate Tax Commission, its Executive Director, or its member states. *Counsel, Multistate Tax Commission. Ms. Disque has been with the Commission since 2012. She received her J.D. from the U.C. Davis School of Law and her LL.M. from…
Read MoreTaxing Remote Sales in the Digital Age: A Global Perspective
65 Am. U. L. Rev. 1195 (2016) *Shackelford Professor of Taxation and Distinguished Research Professor Emeritus, University of Georgia School of Law. The Author would like to thank Harley Duncan and Jon Sedon for their helpful comments on an earlier draft of this Article. All remaining errors in the Article are his own. Download PDF…
Read MoreSales Suppression: The International Dimension
65 Am. U. L. Rev. 1241 (2016) *Richard T. Ainsworth is the Director of the Graduate Tax Program at the Boston University School of Law, and an Adjunct Professor at the Graduate Tax Program, NYU School of Law. Download PDF Introduction Sales transaction taxes are highly susceptible to technology fraud,[1] which is an inevitable result…
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