E-Commerce Tax Policy and Planning: Domestic and International
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Authors:
Gregg Mauro -
Publication Date:
August 2000 -
Report Number:
R-1275-00-CH
Electronic commerce has the ability to greatly extend the reach of businesses, but that benefit is entangled with the complex question of taxation. This report, based on The 1999 Conference on Advanced E-Commerce Tax Policy in New York, details the many issues with which a senior corporate executive involved in electronic business should be familiar.
Topics covered:
- state and local sales & use taxation on e-commerce
- current congressional legislation
- international taxation on e-commerce
- tax advice for e-businesses
Features insights from representatives of:
the Advisory Commission on Electronic Commerce, Amazon.com, Baker & McKenzie, Brann & Isaacson, Cisco Systems, the Committee on State Taxation, The Gap, Her Majesty's Customs & Excise (United Kingdom), IBM, Loral Space & Communications, MCI WorldCom, Microsoft, the OECD, Stanford University (The Hoover Institution), U.S. Council for International Business, the U.S. Department of Treasury, University of Georgia Law School, the Utah State Tax Commission, and Wal-Mart