Taxation of Electronic Commerce

MJM Law Review Articles

• Michael J. McIntyre, Taxing Electronic Commerce Fairly and Efficiently 52 Tax Law Review 625-654 (1997)
• Michael J. McIntyre, U.S. Taxation of Foreign Corporations in the Digital Age, 55 (9/10) Bulletin for International Fiscal Documentation 498 (2001) (Includes section criticizing recommendations and decisions on e-commerce by OECD).

U.S. State Developments

• Arkansaw and Minnesota attack entity-isolation strategy by taxing e-commence affliliates of in-state businesses. WSJ, Sept. 17, 2002. For Arkansaw legislation, click here. For Minnesota legislation, click here.
• An out-of-state online retailer (Barnes & Noble) was obligated to collect California use tax on sales to California customers because its brick-and-mortar affiliate with in-state stores acted as the online retailer's authorized representative in distributing its coupons, which was selling activity under state law according to the California State Board of Equalization (SBE). Click here for a copy of the opinion. For an attack on the opinion, follow this link (The commentator believed that distributing coupons for BN.com is not a "selling" activity under California law.)
  
• Article on spinning off an Internet affiliate, showing business need for integration of brick and click businesses, WSJ, March 29, 2000.
• Loophole Heaven --- Internet Commission, Wash. Post, March 29, 2000.

OECD Iniative

• TAG Report on TAX TREATY CHARACTERISATION ISSUES ARISING FROM E-COMMERCE (Feb. 1, 2001)
• CLARIFICATION ON THE APPLICATION OF THE PERMANENT ESTABLISHMENT DEFINITION IN E-COMMERCE (Dec. 22, 2000)
• Ministry of Finance (Spain), REPORT OF THE COMMISSION FOR THE ANALYSIS OF THE
  IMPACT OF ELECTRONIC COMMERCE ON THE SPANISH TAX SYSTEM (Updated summary, October 2000).

E-Commerce in Canada

• Canadian government GST/HST Technical Information Bulletin explaining how e-commerce is to be taxed under the Canadian Goods and Services Tax (July 2002).
• Globe and Mail article: "E-commerce tax policy penalizes Canadian business"
  (Sept. 5, 2002).

E-Commerce in Europe

• New EU system for taxing imports under VAT may violate WTO (Sept. 17, 2002).
• Charles E. McLure, Jr., Taxation of Electronic Commerce in the European Union (2002).

So-Called Tax Internet Freedom Act

• McIntyre's Letter to Senator McCain, chair of Senate Committee on Commerce, Science, and Transportation, March 6, 2001
• Multisate Tax Commission Response to McCain Request
• WSJ Article (Commission Politics)
• Copy of Internet Tax Freedom Act (Bill)

• McLure Protest
  • "Appeal for Fair and Equal Taxation of Electronic Commerce" with signatories as of Jan. 7, 2000
  • McLure's Memo of Jan. 5 to Signatories of "Appeal for Fair and Equal Taxation of Electronic Commerce"
  • Charles E. McLure, Jr., "The Taxation of Electronic Commerce: Background and Proposal"

US National Politics

• Candidates Article (Bush & Gore on Internet Taxes