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

The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.

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.