E.U. ‘MOSS' and Sourcing: Lessons for the U.S. Sales Tax?

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

The European Union's new approach for assessment and collection of the VAT with a focus on “electronic services” and the “mini One Stop Shop” option for non-E.U. vendors will go into effect Jan. 1, 2015. Professor Annette Nellen provides a general overview of the new system and explains its relevance for multistate sales tax administration in the U.S.