Treatise Spotlight: Electronic Commerce: Taxation and Planning

Title:  Electronic Commerce:  Taxation and Planning
Author(s):  David Hardesty
Last Update:  2013 Supplement (March 2013)

The only tax planning resource that addresses the rapidly changing world of Internet commerce.  The first and only authoritative treatise on electronic commerce taxation and planning, this invaluable resource addresses the special strategies and solutions needed by electronic commerce enterprises.

Details:

With Electronic Commerce: Taxation and Planning you'll be able to identify and resolve the federal, international, and state tax and planning issues unique to electronic commerce transactions.

This comprehensive treatise is packed with numerous case studies and examples illustrating the application of both new and traditional tax principles to this uncharted business area. David Hardesty provides expert guidance to assist practitioners and electronic commerce enterprises in making informed planning decisions. The treatise also features an easy to use state-by-state guide on the tax treatment of electronic commerce.

Table of Contents:

• Chapter 1: Overview
• Chapter 2: Electronic Commerce Fundamentals
• Chapter 3: Web Sites
• Chapter 4: Privacy and Security
• Chapter 5: [Reserved]
• Chapter 6: Tax Compliance
• Chapter 7: Web Site Development Costs
• Chapter 8: Acquisitions and Dispositions of a Web-Based Business
• Chapter 9: Web Site Valuation
• Chapter 10: Introduction to International Taxation of E-Commerce
• Chapter 11: Outbound Transactions
• Chapter 11a: Value Added Tax and E-Commerce
• Chapter 11b: Character and Source of Income From Electronic Commerce
• Chapter 12: Inbound Transactions
• Chapter 13: Foreign Corporations Owned by U.S. Persons
• Chapter 13a: Transfer Pricing and Electronic Commerce
• Chapter 14: Sales and Use Tax
• Chapter 14a: Streamlined Sales and Use Tax Agreement
• Chapter 15: Multistate Income Tax
• Chapter 16: Digital Products
• Chapter 17: State Tax Summaries
• Chapter 18: Revenues and E-Commerce
• Chapter 19: E-Commerce Tax Policy
• Appendix A. E-Commerce Tax News Archives

Description from publisher's website.