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Special Report: The Tricky Intersection of E-Commerce and State Corporate Income Taxes

The last few decades have seen enormous changes in the ways companies do business — changes that states’ corporate income tax laws did not anticipate. Companies increasingly engage in transactions with customers in a state while lacking any of the contacts traditionally associated with sales of goods or performance of services. Sales of products can involve downloads and streaming of items that cannot be touched or held, and services can be performed remotely rather than in proximity to the customer.

New kinds of transactions are continually emerging, outpacing states’ ability to catch up. Thomson Reuters experts Rebecca Newton-Clarke and Melissa Oaks have written this special report which addresses some of the many corporate income tax issues that these “pure e-commerce” transactions raise.

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