PAB VAT, Sales Tax, Consumption Tax on Internet Domain names.

From: Robert F. Connelly (rconnell@psi-japan.com)
Date: Wed Dec 03 1997 - 18:46:06 PST


Memorandum:

To: Policy Oversight Committee, gTLD-POC
                Policy Advisory Body, gTLD-PAB
                Council of Domain Name Registrars, CORE
                ACCJ Electronic Commerce Sub-Committee
                JPNic

From: Bob Connelly

In his statement of 1 July 1997, President Clinton stated emphatically that
it Electronic Commerce should be a "Free Trade Zone".

At the KL meeting of ISOC, Ira Magaziner stated the Administration's
position, "We have spent the last 50 years tearing down tariffs on commerce
in goods. We don't want to start putting taxes on Electronic Commerce."

With that as an opener, what about VAT, sales taxes and (Japanese)
Consumption Taxes on domain names?

Not that much money is involved, it is just that the bureaucratic
accounting burden would be very counter productive.

I have checked with the Tokyo American Club and with The American Chamber
of Commerce in Japan (ACCJ) today and verified that entry fees and dues are
not subject to Japanese Consumption Tax.

CORE members, what do you find in your territories?

Cordially,
Bob Connelly

P.S. I wanted to include Becky Burr in this posting but could not find her
Email address.



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