[ NTA logo ]

The National Tax Association's Project on Electronic Commerce and Telecommunication Taxes

Houghton, Kendall L. and Cornia, Gary C.

Abstract:

This article reviews the recently completed National Tax Association’s special study on the taxation of Electronic Commerce and Telecommunication. It describes the major issues examined by the study group and notes the potential effect the Final Report is having on the current debate. It also suggests areas in which both government officials and private practitioners must continue to seek cooperation on the complex problems of the taxation of electronic commerce and telecommunications.

Citation

Houghton, Kendall L. and Cornia, Gary C. (2000), The National Tax Association's Project on Electronic Commerce and Telecommunication Taxes, National Tax Journal, 53:4, pp. 1351-72

DOI: dx.doi.org/10.17310/ntj.2000.4S2.05