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Leslie Bonacum
Neil Allen

New Book From CCH Guides Business And Tax Professionals Through Complexities Of Internet Taxation

(RIVERWOODS, Ill., March 8, 2000) – With federal, state and international governments eyeing the web’s virtual economy for real revenue opportunities, now is the time for business and tax professionals to take a close look at Internet taxation, according to CCH INCORPORATED (CCH), a leading provider of tax law information and software.

Although Internet taxation has been addressed by political leaders, corporate executives and leading economists, to date, there has been no single authoritative book that addresses both the technical tax issues and the related business, political and technological issues. To fill that void, CCH has introduced Cybertaxation: The Taxation of E-Commerce, a comprehensive guide focusing on the technical, legal and business issues relating to e-commerce. (600 pages, $75. Call 1-800-248-3248 to order or purchase online at

Authored by a leading national expert on Internet taxation, Karl Frieden, Cybertaxation delivers what business, government and tax professionals need to know to help their organizations and clients cope with the complexities and uncertainties of e-taxation.

"With e-commerce activity projected to increase by ten-fold over the next five years, Internet taxation is a critical issue that both business and government need to understand today," said Frieden, a partner at Arthur Andersen and member of its global strategy team on e-commerce. "The accelerating collision between an advanced 21st century Internet age economy and a 20th century traditional tax system has raised concerns at the highest levels of government and industry."

Practical Guidance in Plain English

Cybertaxation: The Taxation of E-Commerce is a comprehensive and practical guide to help readers understand the complex and rapidly evolving issues related to the taxation of e-commerce. The book provides a cutting-edge view of both current and emerging e-commerce tax issues.

Cybertaxation is designed to bring the reader up to speed fast on state, federal and international tax issues relating to this new and dynamic business model. It's understandable and useful whether you're a sophisticated tax practitioner, the financial officer of a company embarking upon e-commerce, or a government official.

Comprehensive Coverage

Cybertaxation: The Taxation of E-Commerce cuts through the maze of taxation in our new wired world. It's loaded with real-world examples, insightful analysis and "how to" advice. Highlights include:

  • The trends within e-commerce that are transforming state, federal and international tax.
  • Analysis of the pivotal state sales and use tax issues, with featured discussion of goods and services sold over the Internet by "dot-com" retailers, digital product vendors, telecommunication companies and other e-commerce businesses. The discussion focuses on both the taxation of business inputs (B to B) commerce and the taxation of consumer goods and services (B to C) commerce.
  • The current state of corporate income tax rules and how these rules fall short of effective income taxation of e-commerce, with practical insights on this key tax type.
  • A valuable, detailed examination of the current state of nexus and jurisdictional issues and the principles involved. It examines the politically volatile issue of whether (and under what circumstances) a state or a nation can require a remote e-commerce business to file and collect sales and use or other transactional taxes on sales to customers within its borders.
  • An exploration of e-commerce across national borders and the resulting value added tax (VAT) and international income tax issues. The discussion covers the different VAT rules relating to imports, exports, business customers, non-business purchasers, goods and services. The discussion also encompasses jurisdictional issues, character of income, sourcing rules, transfer-pricing issues and recent political developments related to international income taxes.

Analysis of Political Debate

Cybertaxation: The Taxation of E-Commerce also surveys the current high-stakes debate over the taxation of the Internet.

"In the short term, business is unlikely to get either a rapid simplification of the maze-like state and local tax rules or a blanket exemption from sales tax for all purchases made over the Internet," notes Frieden. "Conversely, state and local governments are unlikely to get what they want – the authority to require Internet retailers (without physical presence in market states) to collect sales and use tax from their customers."

Frieden concludes that: "The tax rules applied to the emerging digital economy – those products such as music, software and information that can be both ordered and delivered over the Internet – will continue to be inconsistent, ambiguous and difficult to comply with."

Pricing and Availability

To order, or for more information on the 600-page softcover Cybertaxation: The Taxation of E-Commerce, call 800-248-3248, contact your CCH representative at 888-CCH-REPS (888-224-7377) or order over the Internet at Single price copies are $75, plus applicable tax, shipping and handling.


CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served four generations of business professionals and their clients. The company produces more than 700 electronic and print products for the tax, legal, securities, human resources, health care and small business markets. CCH is a wholly owned subsidiary of Wolters Kluwer U.S. The CCH web site can be accessed at The CCH Federal and State Tax web site can be accessed at

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EDITOR’S NOTE: For members of the press, a complimentary review copy of Cybertaxation: The Taxation of E-Commerce is available by contacting Leslie Bonacum at 847-267-7153 or



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