The tax web. Internet commerce and taxation

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"The tax web" (Internet commerce and taxation)

R.A. Oliva and S. Prabakar in Marketing Management (USA), Autumn 1998 Vol. 7 No. 3: p. 44 (4 pages)

Examines how tax authorities in the USA are looking at ways to secure tax revenue from Internet commerce. Discusses some of the issues and potential problems for businesses operating on the Internet and notes that tax authorities have to deal with product intangibility, distance insensitivity, uncertain destination and transaction anonymity, if they are to raise taxes from Internet trading. Outlines the current tax position and considers the implications of the US government's "Framework for Global Electronic Commerce".

Subject(s): Taxation,Internet, Mail order

Style: Journalistic

Reference: 28AC745 (1 credit)