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Full-Text Articles in Law

Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith Jan 2000

Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith

Richmond Journal of Law & Technology

Every year, increasingly more people use the Internet to purchase goods and services. Internet purchases are expected to exceed $20 billion per year in the near future. By the year 2003, industry experts predict Internet purchases by businesses alone will reach $1.3 trillion. Presently, the majority of Internet sales transactions flow through business to business sites. Internet purchases by consumers are expected to reach $144 billion by the year 2003.


Electronic Commerce And Non-Resident Aliens: The Internal Revenue Service Versus International Cyberspace Transactions, Jonathane M. Ricci Jan 1999

Electronic Commerce And Non-Resident Aliens: The Internal Revenue Service Versus International Cyberspace Transactions, Jonathane M. Ricci

Richmond Journal of Law & Technology

The year is 1999. Jack Jones has just retired from practicing civil law in the United States and has returned to his home country of Trinidad, just off the coast of South America, where he now resides. Jack has an idea to keep him busy during retirement. He made many contacts in the U.S. legal community and his work is well-respected. So, Jack decided to keep writing for attorneys in the U.S.