TRANSFER PRICING Transfer pricing for e-commerce – life after the fall of the "New Economy" By John Henshall, Steven Wrappe and Kerwin Chung
US SALES TAX US sales tax simplification in the networked economy By Scot Grierson, Anita Sims and Lisa Konn
DEVELOPMENT COSTS US federal tax treatment of web site development costs By Tom Windram and Michael Osborn
LATIN AMERICA Current international tax climate for e-commerce in Latin America By Guillermo Campos, Mark Nehoray, Luis Coronado, Mario de Castro and Orlando Veloci
