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Policy Issues Relating To The U.S. Taxation Of Foreign Persons Engaged In Business In The United States Through Agents: Some Proposals For Reform, Richard Crawford Pugh
Policy Issues Relating To The U.S. Taxation Of Foreign Persons Engaged In Business In The United States Through Agents: Some Proposals For Reform, Richard Crawford Pugh
San Diego International Law Journal
This Article will begin by discussing the circumstances under which a foreign person will be deemed to be engaged in a trade or business in the United States and by examining a proposal that would introduce a great level of certainty for tax planners and the IRS. The principal focus of the Article, however, will be on the circumstances under which the United States should impose U.S. income tax on the income of a foreign person from a business conducted, not directly in the United States, but through an agent acting on behalf of the foreign person. The treatment of …
Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith
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.