Several actions in state legislatures as well as proposals in Congress are prompting a fresh look at Internet sales taxes and access taxes. While taxes have been a part of the telecommunications industry for years - take a look at your phone or cable bill for a sample of the various taxes and...

This article is discussing comparative approaches to the definitions of the e-commerce and e-payment. The international taxation systems, direct and indirect taxation, entity isolation and “arm's length principle” applied to entity isolation problem, resident-based and source-based taxation,...

With the growth of electronic commerce tax authorities were faced with the challenge of applying traditional tax principles, which have been developed in times where business comprised the delivery of physical goods and services were provided in face-to-face transactions, to cross-border...