Subhajit Basu

University of Leeds

Senior Lecturer in Information and Technology Law

British and Irish Law, Education and Technology Association

Executive Committee Member

Contact Information

Expertise

E-Commerce Law
Taxation of E-Commerce
E-commerce and Developing Countries
E-Government and Developing Countries
Digital Divide
Intellectual Property and Developing Countries
Cybercrime
Governance of cyberspace
Information and Technology Law

Courses/Seminars

Law in the Information Society
Contract Law
Computers and Law

Links

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

Subhajit Basu, Queen's University Belfast

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.

Suggested Citation

Subhajit Basu. "International Taxation of E-Commerce: Persistent Problems and Possible Developments" The Journal of Information, Law and Technology (JILT) 1.1 (2008): 1-25.

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Selected Works of Subhajit Basu