Courses 2009 - 2010
LAW T 547
International Taxation Of Electronic Commerce
2, Max 4
Electronic commerce is defined as the exchange of digital information in connection with the purchase and sale of goods and services. While electronic commerce takes place on a global basis, taxation has historically been imposed on a geographic basis. In addition, the merging of property characteristics creates enormous challenges for the application of traditional tax concepts. In a seminar and discussion format, this course will explore the potential methods and approaches for the taxation of earnings associated with electronic commerce. A paper, possibly publishable, is required and constitute the major portion of grade awarded. Enrollment is limited.
Not offered this academic year.