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Articles 1 - 4 of 4
Full-Text Articles in Tax Law
U.S. Taxation Of Profits From Internet Software Sales - An Electronic Commerce Case Study, J. Clifton Fleming Jr.
U.S. Taxation Of Profits From Internet Software Sales - An Electronic Commerce Case Study, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
Electronic Commerce And Non-Resident Aliens: The Internal Revenue Service Versus International Cyberspace Transactions, Jonathane M. Ricci
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.
Will Surfing The Web Subject One To Transient Tax Jurisdiction? Why We Need A Uniform Federal Sales Tax On Internet Commerce, Aaron G. Murphy
Will Surfing The Web Subject One To Transient Tax Jurisdiction? Why We Need A Uniform Federal Sales Tax On Internet Commerce, Aaron G. Murphy
Seattle University Law Review
This Comment considers how Internet sales could be taxed if Congressional action is taken to remove the Commerce Clause impediments, which would leave only Due Process Clause limitations on Internet taxation. Though three potential solutions are addressed and analyzed for their potential treatment under the Due Process Clause, this Comment concludes that a federal uniform tax on Internet sales of goods will achieve the best balance of interests while avoiding Due Process problems. Part Two provides the reader with a basic description of the current law in the area of sales and use taxes and the problems the Internet poses …
The Law Of Sales Taxes In A Cyberspace Economy, Walter Hellerstein
The Law Of Sales Taxes In A Cyberspace Economy, Walter Hellerstein
Scholarly Works
This article focuses on three questions of state sales’ tax:
(1) What is the basic structure of states’ sales tax laws and how do these laws apply to electronic commerce?
(2) What are the existing federal constitutional restraints on the states’ power to impose sales taxes and how do those restraints limit the states’ ability to apply their laws to electronic commerce?
(3) What are the restraints on Congress – to whom this commission’s recommendations will be directed – in legislating to limit or expand state taxing power, or otherwise enact rules governing taxation of electronic commerce?