The Sales and Use Tax is an essential part of Puerto Rico's revenue profile. Effective only recently (November 15, 2006) the Impuesto a las Ventas y Uso (IVU)[1] was expected to raise between $2.3 and...

Technology solves missing trader intra-community (MTIC) fraud.[1] This should come as no surprise. MTIC is technology-intensive fraud - its solution should also be technology-intensive. In the earl...

The Sales and Use Tax is an essential part of Pennsylvania's revenue profile. Not only is it the State's second largest revenue source,[1] it has historically played a critical role in reducing the v...

INTRODUCTION Virtual intermediaries (enterprises like Priceline.com,[1] Expedia.com,[2] Orbitz.com,[3] and Travelocity.com[4]) are having a significant impact on state and local revenues. These e...