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  • An update on India’s e-taxation progress By Sunil Shah
  • Taking e-commerce operations offshore By Greg Ossi, Stuart Anolik and John Kilby
  • Update on tax policy: OECD discussion documentsBy Ron Haigh
  • Current e-commerce climate in Hong Kong and China By Yvonne Law and Calvin Lam
  • US federal tax treatment of web site development costs By Tom Windram and Michael Osborn
  • VAT
    Application of VAT to electronic transactions By Dan Barlow
  • US sales tax simplification in the networked economy By Scot Grierson, Anita Sims and Lisa Konn
  • Tax planning for web servers used in international e-commerceBy Greg Ossi
  • Subpart F and e-commerce: the phantom menace By Dave Warco and Levente Nyari
  • Transfer pricing for e-commerce – life after the fall of the "New Economy" By John Henshall, Steven Wrappe and Kerwin Chung