The National Tax Association's Project on Electronic Commerce and Telecommunication Taxes

This article reviews the recently completed National Tax Association's spec ial study on the taxation of Electronic Commerce and Telecommunication. It describes the major issues examined by the study group and notes the potent ial effect the Final Report is ha cling on the current debate. It also sugg ests areas in which both government officials and private practitioners mus t continue to seek cooperation on the complex problems of the taxation of e lectronic commerce and telecommunications.