Taxation and Internet commerce update: much output, little progress

Article Abstract:

The author discusses Internet commerce taxation developments with web sites to topical resources.

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Updates: a cornucopia from the tech frontier

Article Abstract:

The author discusses tax issues related to recycling electronics, technology education, Internet taxation, and technology acronyms.

Laws, regulations and rules, Technological innovations, Tax credits

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Taxation and Internet commerce in the information age

Article Abstract:

Tax practitioners should be aware of the complexities and professional opportunities which exist in the area of electronic commerce. Tax policy is not settled and will continuously be influenced by technological changes. Issues which concern policy makers include taxation jurisdiction, income sourcing, and income characterization. Tax collection and free trade are important matters which will be considered when making ultimate policy decisions.

Tax Law, Public Finance Activities, International, Evaluation, Tax policy

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