Selected Tax Policy Implications of Global Electronic Commerce /Department of the Treasury Office of Tax Policy November 1996

This paper provides an introduction to certain federal income tax policy and administration issues presented by developments in communications technology and electronic commerce. This paper is a discussion document, designed to elicit views on the issues presented as well as suggestions as to solutions for new problems. This paper is neither intended, nor should be taken as an expression of the legal or policy views of the United States Government, including the Department of the Treasury and the Internal Revenue Service. In addition, no inference is intended as to current law.