Research Catalog

Title

Multi-jurisdictional taxation of electronic commerce / the International Tax Program and the Society for Law and Tax Policy, Harvard Law School.

Author

Spring Symposium on Multi-jurisdictional Taxation of Electronic Commerce (1997 : Cambridge, Mass.)

Publication

[Cambridge, Mass.] : Harvard University, [1997]

Items in the Library & Off-site

Holdings

Details

Additional Authors

Harvard Law School. International Tax Program.

Description

1 v. (various pagings) : ill.; 28 cm.

Subject

• Electronic commerce > Law and legislation
• Electronic commerce > Law and legislation > United States
• Electronic commerce > International cooperation

Note

• Held Saturday, April 5, 1997, Cambridge, Mass.
• Photocopies.

Bibliography (note)

• Includes bibliographical references.

Processing Action (note)

• committed to retain

Contents

The tax man cometh to cyberspace / Jeffrey Owens -- Selected tax policy implications of global electronic commerce / Bruce Cohen -- Multi-jurisdictional taxation of electronic commerce / Alan S. S. Ow -- The bit tax : taxing value in the emerging information society / Luc Soete, Karin Kamp -- International panel / Arthur J. Cordell -- State panel. Taxing electronic communication services : a report on the work of the Florida Telecommunication Task Force of 1997 / Linda Lettera, Kevin O'Donnell -- Care and feeding of the Internet : Texas' taxation of Internet services and the future of taxation of the Internet / Wade Anderson -- State and local taxation of electronic commerce : read my e-mail, no new taxes / Dean F. Andal -- California income and franchise tax issues / Michael E. Brownell -- State taxation of electronic commerce : preliminary thoughts on model uniform legislation / Walter Hellerstein -- Industry panel. International tax issues affecting electronic commerce and banking / Allyn Yamanouchi -- Logging on to cyberspace tax policy : an Interactive Services Association Task Force white paper.

OCLC

664006503

Owning Institutions

Harvard Library