Report on Net Tax Policy

[John Young <jya@pipeline.com>]

The US Treasury Department's report "Selected Tax Policy 
Implications of Global Electronic Commerce," reported this 
morning in the NYT, is available at:

     ftp://ftp.fedworld.gov/pub/tel/internet.wp  

     (260 kb; WordPerfect 6.1)

We've prepared an HTML version at:

     http://jya.com/taxpolicy.htm  (140 kb)


Here's the TOC

Section I: Introduction

� � �Executive Summary
� � �1. Introduction 

Section II: Technical Background

� � �2. An Overview of the Global Information Infrastructure 
         or "Information Superhighway"
� � �3. The World Wide Web and Electronic Commerce
� � �4. Security and Encryption
� � �5. Payment Mechanisms 

Section III: Tax Policy and Administration Issues

� � �6. Tax Policy and Administration Issues: General 
         Considerations
� � �7. Substantive Tax Law Issues
� � �8. Tax Administration and Compliance Issues  � � �
     9. Conclusion
� � �Glossary
� � �Notes