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The National Tax Association's Project on Electronic Commerce and Telecommunication Taxes

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  • Houghton, Kendall L.
  • Cornia, Gary C.

Abstract

This article reviews the recently completed National Tax Association’s special study on the taxation of Electronic Commerce and Telecommunication. It describes the major issues examined by the study group and notes the potential effect the Final Report is having on the current debate. It also suggests areas in which both government officials and private practitioners must continue to seek cooperation on the complex problems of the taxation of electronic commerce and telecommunications.

Suggested Citation

  • Houghton, Kendall L. & Cornia, Gary C., 2000. "The National Tax Association's Project on Electronic Commerce and Telecommunication Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1351-1372, December.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:4:p:1351-72
    DOI: 10.17310/ntj.2000.4S2.05
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    Cited by:

    1. Rahul Mukherji, 2002. "Governing The Taxation Of Digitized Trade," ASARC Working Papers 2002-05, The Australian National University, Australia South Asia Research Centre.

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