Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein presented on "Main Issues on E-Commerce and Taxation" at the online Ad Hoc Expert Group Meeting on Electronic Commerce, which was organized by the United Nations Conference on Trade and Development (UNCTAD) during June. This principal presentation helped to "set the stage for the rest of the meeting by providing an overview of the issues relevant for e-commerce taxation, especially indirect taxes in the context of Business-to-Consumers e-commerce and recent trends in adapting taxation to fit new models of domestic and cross-border economic activity.