2003 Articles

UN Sale of Goods Convention: Dec-16-2003 — By Benjamin M. Zuffanieri, Jr. and Joshua I. Feinstein At least in North America, the CISG may be a trap for the unwary - a set of only partially tested and poorly understood rules which courts neither uniformly nor predictably apply.
New York Nexus: Jan-16-2003 — Two recent advisory opinions (AOs) from New York State's Department of Taxation and finance highlight that even the most trivial physical presence can trigger New York sales tax obligations for Canadian companies.