Cybertax - The Impact of the Internet on Interntional Taxation and Vice Versa

Michael Karlin authored a paper, “Cybertax: The Impact of the Internet on International Taxation and Vice Versa,” for UCLA Extension’s 1996 Annual Entertainment Tax and Finance Institute. The article discusses potential tax issues raised by the rapid expansion of commercial and individual access to the Internet, as well as the challenges it renders for private practitioners and the IRS alike.