E-Commerce Tax Policy and Planning: Domestic and International

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