1. E-commerce involves buying and selling of goods and services through digital communications and can be categorized into models involving physical delivery of tangible products, digital delivery of products, application hosting, and e-services. 2. Taxation of e-commerce transactions raises issues around international boundaries, losses of government revenue, and potential slowing of e-commerce growth. 3. Currently internet purchases are largely not taxed due to difficulties in determining tax jurisdiction and the intangible nature of some digital products, though some large retailers have begun voluntarily collecting taxes.

1. Taxing E-Commerce Group 2

8. E-commerce Taxation Issues Taxation Issues Product sale Transfer Pricing refers to the pricing of goods and services within a multi-divisional organization Characterization of Income Business connection/PE

15. Internet Purchases and Current Law

17. Global Initiative for Addressing Tax-Related Issues in E-Commerce

20. Would widespread taxation of Internet transactions threaten personal privacy?