Georgia Law Professor Walter Hellerstein gives lecture in Vienna on tax law in global digital economy


Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, recently delivered a lecture at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business.

As a visiting professor at the institute, Hellerstein spoke on “Addressing the Direct and Indirect Tax Challenges of the Digital Economy: Reflections of a US State Tax Lawyer on Recent International and Subnational Developments.” Video of his lecture is here.

Georgia Law Professor Hellerstein publishes book and article exploring tax law and digital commerce

Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, has 2 new publications:

► The second edition of his book Taxing Global Digital Commerce has just been issued by Wolters Kluwer. It was co-authored with Professor Arthur Cockfield and Professor Marie Lamensch, of the law faculties of Queen’s University Law in Canada and Vrije Universiteit Brussel in Belgium, respectively. Here’s the publisher’s overview:

Taxing Global Digital Commerce studies the tax challenges presented by cross-border digital commerce and reports on the rapidly changing environment surrounding the challenges. Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage that reflects the significant changes that had been made to the content of the earlier volumes. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the Organisation for Economic Co-operation and Development and G20 Base Erosion and Profit Shifting (BEPS) reforms. It then explores the new EU VAT rules for both tangible and intangible Internet supplies and the implications of digital commerce for US state retail sales and use tax regimes, taking account of the significant developments resulting from the 2018 US Supreme Court decision in Wayfair.

► Also just published is a new article by Professor Hellerstein, entitled “Reflections on the Cross-Border Tax Challenges of the Digital Economy.” It appears at 96 Tax Notes International 671 and in 94 Tax Notes State 615.

Georgia Law Professor Hellerstein presents at Vienna tax conference

Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, recently presented his scholarship in Austria.

Hellerstein spoke on “U.S. Experience and Recent Developments in the Collection of Tax on Online Sales” at a conference titled “Court of Justice of the European Union: Recent VAT Case Law” held at the Institute for Austrian and International Tax Law at the Wirtschafts Universität Wien / Vienna University of Economics and Business.

Professor Hellerstein panelist at OECD value-added tax policy conference

Professor Walter Hellerstein served as panelist at a high-level meeting on tax policy in Paris, France, earlier this month.

The Organisation for Economic Co-operation and Development Fourth Meeting of the Global Forum on VAT (value-added tax, known in some countries as goods and services tax, or GST), took place April 12-14 at the OECD’s conference center.

Participating in the Global Forum were senior tax officials, representatives of international organizations and business enterprises, and academics from around the world. Professor Hellerstein took part in two plenary panels, on “VAT/GST Design and Operations in the Digital Age: Lessons Learned,” and on “Addressing New VAT/GST Challenges and Increasing the Efficiency and Effectiveness of VAT Administration: Lessons Learned and Future Action.”

Hellerstein is Distinguished Research Professor & Francis Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law. He is widely published on issues related to taxation in a global context, and last spring was a guest professor at the Vienna University of Economics & Business.