The one-stop-shop in VAT and RST: common approaches to EU-US consumption tax problems

In March 2004 the European Commission solicited comments on a proposal to simplify value added tax (VAT) obligations through a one-stop scheme.[1] The proposal was modest in scope. It was designed to build upon the success of a similar scheme[2] that dealt with non-EU established persons supplying digital products to non-taxable EU persons.[3] That scheme is found in Article 26c of the Sixth VAT Directive.[4] In its March Consultation Paper…