Although online shop providers had to implement extensive changes to consumer rights (in particular, the new rules regarding the right of withdrawal) on the basis of the implementation of the EU Consumer Rights Directive (2011/83/EC) only in June of this year, new changes to eCommerce are already pending: From 1 January 2015, globally, online retailers that provide services to consumers in an EU country electronically (B2C sales) must pay the VAT in the EU […]

Abstract
Municipal governments in Canada have come to rely increasingly on user fees to fund local services, as they struggle to deal with the combined pressures of federal and provincial devolution of responsibility for such services and the political costs of raising property taxes. While there is a substantial body of literature regarding the rationale for user fees, little information exists about how to design and implement a user fee so as to ensure that […]