Article Title

Electronic Commerce and Non-Resident Aliens: The Internal Revenue Service Versus International Cyberspace Transactions

Authors

Jonathane M. Ricci

Abstract

The year is 1999. Jack Jones has just retired from practicing civil law in the United States and has returned to his home country of Trinidad, just off the coast of South America, where he now resides. Jack has an idea to keep him busy during retirement. He made many contacts in the U.S. legal community and his work is well-respected. So, Jack decided to keep writing for attorneys in the U.S.

Recommended Citation

Jonathane M. Ricci, Electronic Commerce and Non-Resident Aliens: The Internal Revenue Service Versus International Cyberspace Transactions, 6 Rich. J.L. & Tech 7 (1999).
Available at: https://scholarship.richmond.edu/jolt/vol6/iss2/4