"International Taxation of E-Commerce: Persistent Problems and Possible Developments" by Subhajit Basu

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International Taxation of E-Commerce: Persistent Problems and Possible Developments

The Journal of Information, Law and Technology (JILT) (2008)

Subhajit Basu, Queen's University Belfast

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Abstract

Taxation of e-commerce is a major concern for international agencies and tax authorities worldwide. Taxation itself is a complex and controversial issue. Hence, it should not come as a surprise that there are so many arguments regarding taxation of e-commerce. The objective of the paper is to find out whether it is possible to tax e-commerce should it be desirable to do so.

Keywords

E-commerce,
International Taxation of E-commerce

Disciplines

Publication Date

Fall October 24, 2008

Citation Information

Subhajit Basu. "International Taxation of E-Commerce: Persistent Problems and Possible Developments" The Journal of Information, Law and Technology (JILT) Vol. 1 Iss. 1 (2008)
Available at: http://works.bepress.com/subhajitbasu/48/