Walter Hellerstein, Distinguished Research Professor and Shackelford Distinguished Professor Emeritus in Taxation Law here at the University of Georgia School of Law, spoke this month at a gathering of the Organisation for Economic Co-operation and Development in Paris, France.
Hellerstein presented “Crypto-Assets: Key Concepts and Terms,” a paper he co-authored with a member of the Secretariat, at a meeting of the OECD Working Party No. 9 on Consumption Taxes.
Walter Hellerstein, Distinguished Research Professor and Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, was featured last Tuesday on Bloomberg’ Daily Tax Report.
The article, entitled “Minnesota Targets Corporations Shifting Profits to Tax Havens” and written by Michael H. Bologna, discussed the practice of worldwide combined tax reporting.
A chapter by Walter Hellerstein, Distinguished Research Professor and Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, appears in a new publication that is part of a series of books on international tax law.
Hellerstein’s chapter, entitled “Joint and Several Liability for Collection of Supplies Over Platforms,” appears in CJEU-Recent Developments in Value Added Tax 2021 (Vienna: Linde Verlag, 2023).
The volume features analyses of significant judgments by the Luxembourg-based Court of Justice of the European Union, or CJEU. Editors were a team led by Professor Georg Kofler, of Austria’s Wirtschaftsuniversität Wien / the Vienna University of Economics & Business.
Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, recently presented in Vienna, Austria, as part of a panel entitled “Obligations Imposed on Digital Platforms Regarding VAT/GST,” concerning tax obligations imposed on digital platforms.
His presentation formed part of “Court of Justice of the European Union: Recent VAT Case Law,” a 3-day conference at the Institute for Austrian & International Tax Law, Vienna University of Economics & Business.
In addition to Austria and the United States, the conference included judges, academics, and practitioners from Australia, Belgium, Canada, Finland, Germany, Ireland, Italy, Luxembourg, Malta, the Netherlands, Spain, Sweden, and the United Kingdom.
Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, presented last week at an online meeting organized by the United Nations Conference on Trade and Development.
Hellerstein spoke on “Main Issues on E-Commerce and Taxation” as part of a 2-day the online Ad Hoc Expert Group Meeting on Electronic Commerce and Taxation. This principal presentation helped to set the stage by providing an overview of the issues relevant for e-commerce taxation.
Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, presented last Tuesday in a webinar entitled “VAT and the Digital Economy,” organized by the International Monetary Fund as part of its ongoing VAT Webinar Series. More than 500 participants from countries around the world attended.
Hellerstein spoke on “Taxing digital economy: VAT vs. CIT and DST,” as part of a panel moderated by Katherine Baer of the IMF. Also on the panel were experts based in Australia, Panama, and South Africa.
The webinar program is here.
Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, recently participated in numerous events related to tax:
He was a member of a panel on “Taxable Persons and Related Issues in VAT Law,” at a conference entitled “Court of Justice of the European Union: Recent VAT Case Law,” sponsored by Austria’s Vienna University of Economics and Business.
And at the Organisation for Economic Co-operation and Development Global Workshop on Implementing a Comprehensive Valued Added Tax/Goods and Services Tax Digital Strategy, Hellerstein spoke about OECD International VAT/GST Guidelines and presented a talk entitled “The Existing Legal Instruments for the International Exchange of Information.”
Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, took part in “Court of Justice of the European Union: Recent VAT Case Law Conference“, held last week at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business.
Hellerstein was a member of the panel on “Fundamental Principles and VAT,” and chaired two additional panels.
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.
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.
exchange of notes 