The US Treasury Department's report "Selected Tax Policy Implications of Global Electronic Commerce," reported this morning in the NYT, is available at: ftp://ftp.fedworld.gov/pub/tel/internet.wp (260 kb; WordPerfect 6.1) We've prepared an HTML version at: http://jya.com/taxpolicy.htm (140 kb) Here's the TOC Section I: Introduction Executive Summary 1. Introduction Section II: Technical Background 2. An Overview of the Global Information Infrastructure or "Information Superhighway" 3. The World Wide Web and Electronic Commerce 4. Security and Encryption 5. Payment Mechanisms Section III: Tax Policy and Administration Issues 6. Tax Policy and Administration Issues: General Considerations 7. Substantive Tax Law Issues 8. Tax Administration and Compliance Issues 9. Conclusion Glossary Notes