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21 December 2018

Implications of the Wayfair ruling for non-US multinational companies (A roundtable discussion)

The Wayfair ruling is likely to significantly impact companies outside of the US that sell goods or provide services directly to US customers, or via their US distributors. In this roundtable discussion, EY Tax professionals provide an overview of who will be impacted by this decision and discusses some of the US tax basics as they relate to sales and use tax when compared with a value-added tax (VAT). EY also covers the issue of nexus, both before and after the Wayfair decision, what that might mean to business, and what individual states might do in the future to implement new legislation around this decision.

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Document ID: 2018-6569

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