Courses 2008 - 2009

LAW T 547 International Taxation Of Electronic Commerce

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.