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State Taxation Of Electronic Commerce, Walter Hellerstein
State Taxation Of Electronic Commerce, Walter Hellerstein
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The coming of the information age has profound implications for state taxation as it does for just about everything else. The exponential growth and increasing commercialization of the Internet, along with the sweeping technological and regulatory changes that have reconfigured the telecommunications industry, pose a daunting challenge to the states’ traditional approaches to taxing business activity and the telecommunications system that facilitates it. State tax administrators and policymakers, alarmed at the prospect that their tax bases will disappear into cyberspace, are seeking means to accommodate their taxing regimes to the new technological environment. The business community, on the other hand, …
Taxation Of Telecommunications And Electronic Commerce, Walter Hellerstein
Taxation Of Telecommunications And Electronic Commerce, Walter Hellerstein
Scholarly Works
No abstract provided.