We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
TAXING E-COMMERCE: AN ABUNDANCE OF CONSTRAINTS.
- Authors
Carey, Nicholas
- Abstract
The article discusses several actions that the U.S. Federal government and various state and local government bodies in America can take regarding the taxation of electronic commerce (e-commerce) as of 2014, and it mentions the U.S. Internet Tax Freedom Act, as well as the legal protections afforded by the Due Process Clause of the U.S. Constitution's (USC's) Fifth Amendment. Tax constitutionality and the USC's Commerce Clause are examined in the case Quill Corp. v. North Dakota.
- Subjects
UNITED States; ELECTRONIC commerce tax laws; INERNET tax; FEDERAL government of the United States; QUILL Corp. v. North Dakota; STATE statutes (United States); DUE process of law; CONSTITUTIONAL law; INTERSTATE commerce clause; ACTIONS &; defenses (Law)
- Publication
Rutgers Computer & Technology Law Journal, 2014, Vol 40, Issue 2, p156
- ISSN
0735-8938
- Publication type
Article