Articles
Direct Taxation and E-Commerce: Possibility and Desirability, International Journal of Innovation in the Digital Economy (2010)
E-commerce poses significant challenges for existing tax rules. One of the most important effects of...
International Taxation of E-Commerce: Persistent Problems and Possible Developments, The Journal of Information, Law and Technology (JILT) (2008)
Taxation of e-commerce is a major concern for international agencies and tax authorities worldwide. Taxation...
Regulating Cyberstalking (with Richard Jones), Journal of Information, Law & Technology (JILT) (2007)
Through the use of examples of cyber stalking the paper will consider the nature of...
Offshore technology outsourcing: overview of management and legal issues (with A Pai), Business Process Management Journal (2007)
Purpose – Offshore outsourcing of non-core business process has rapidly evolved as a ubiquitous organisational...
Offshore Outsourcing – How Safe is Your Data Abroad? Overview of Privacy, Data Protection and Security (with A Nikam), Global Jurist (2006)
Outsourcing arrangements often involve cross-border transfers of indeterminately large proportions of a client's proprietary and...
Indian Information and Technology Act 2000: A Review of Regulatory Powers under the Act (with Richard P. Jones), International Review of Law, Computers & Technology (2005)
In India, the Information Technology Act, received the Presidential Assent in June 2000. The Act...
To tax or not to tax? That is the question? Overview of Options in Consumption Taxation of E-Commerce, LAW/TECHNOLOGY (2004)
E-Government and Developing Countries: An Overview, International Review of Law Computers and Technology (2004)
E-governance is more than just a government website on the Internet. The strategic objective of...
Implementing E-Commerce Tax Policy, British Tax Review (2004)
The global nature of e-commerce means that some aspects of tax management can no longer...
To tax or not to tax? That is the question? Overview of Options in Consumption Taxation of E-Commerce, The Journal of Information, Law and Technology (JILT) (2004)
Consumption taxation of e-commerce should be consistent with the basic principles of international taxation. In...
Relevance of E-Commerce for Taxation: an Overview, Global Jurist (2003)
Taxation has provided the backdrop to many historical, social, and administrative developments throughout the existence...
E-Commerce and the Law: A Review of India’s Information Technology Act, 2000 (with Richard P. Jones), Contemporary South Asia (2003)
In India, the Information Technology Act, received the Presidential Assent in June 2000. The Act...
European VAT on Digital Sales, The Journal of Information, Law and Technology (JILT) (2002)
This paper critically analyses the effort made by the European Community to preserve the functionality...
Human Genome and Patent, International Review of Law, Computers & Technology (2002)
The first phase of the Human Genome Project came to an end by the summer...
Taxation of Electronic Commerce: A Developing Problem (with Richard P. Jones), International Review of Law, Computers & Technology (2002)
The rapid growth of e-commerce, especially the sale of goods and services over the internet,...
Books
Global Perspectives on E-Commerce Taxation Law (2007)
It is trite, but true, that taxation of e-commerce is a major concern for international...
Contributions to Books
Regulating Cyberstalking (with Richard P. Jones), Crimes of the Internet (2008)
Through the use of examples of cyberstalking the chapter will consider the nature of regulation...
Collection of Consumption Taxation in an E-Commerce Environment , E-Taxation: State & Perspectives: Scientific Basis, Implementation Strategies, Good Practice Examples (2007)
El gobierno electrónico y los países en desarrollo: el papel de la tecnología y el derecho , Gobierno, derecho y tecnología: las actividades de los poderes públicos (2006)
Emerging Legal Challenges in Offshore Outsourcing of IT-Enables Services, Outsourcing and Offshoring in The 21st Century: A Socio-Economic Perspective (2006)
European VAT on Digital Sales , Techno-Legal Aspect of Information Society and New Economy: An Overview, Information Society (2003)
Popular Press
CAP research shows older people in Northern Ireland do not have appropriate access to legal advice (with Joe Duffy), NI Press (2009)
Research from the Changing Ageing Partnership (CAP) has found that older people in Northern Ireland...
Africa’s e-government Dilemma, Collaboration on International ICT Policy for East and Southern Africa (2006)
India’s Information Technology Act hinders the development of E-commerce (with Richard Jones), ID21 (2004)
Electronic commerce – conducting business through network technology – is no longer confined to developed...
Unpublished Papers
Digital Divide, Ageing and Online Legal Advice (with Joe Duffy and Philip Leith) (2009)
Older people have been perceived as requiring support with regard to legal and soft law...
HuWY: Hub Websites for Youth Participation (with David Newman, John Morrison, and Philip Leith), eParticipation Preparatory Action EP-08-01-011 (2009)
EU funded multi-stakeholder initiative to create a network of Hub Websites that support young people...
Presentations
Digital Divide Older People And Online Legal Advice (with Joe Duffy and Helen Davey), CAP, Queen's University Belfast (2009)
Many older people are not aware where and when advice is available. Furthermore they may...
DIGITAL ETHICS IN BRIDGING DIGITAL DIVIDE, 24th Annual BILETA Conference: "To Infinity and Beyond: Law and Technology in Harmony?" (2009)
The digital divide disempowers, discriminates, and generates dependency. The question is how to deal with...
E-Commerce: Taxation Without Representation!, E-governance and Democracy – Theory and Practice: A Workshop, Queen's University Belfast (2007)
The problem of taxation of e-commerce is a choice between No Taxation or Taxation without...
Beyond Access: Harmonization of Legal Frameworks to Bridge the Digital Divide in Developing Countries (with Joseph Mwaura), Global Digital Divide: A legal postscript to the World Summit on Information Society (2007)
The question is how to deal with the problem of the digital divide? The fight...
Electronic Government and Digital Inclusion: Examples from India, LEFIS SEMINAR ON E GOVERNMENT AND DIGITAL INCLUSION (2007)
This presentation has two parts: In the first part I look into Development, effect of...
Queen’s Online for Learning and Teaching in Law in Information Society Module, LEFIS (2007)
Queen’s Online for Learning and Teaching is an integrated environment for staff and students at...
Digital Divide in the Digital Age (with Joseph Mwaura), 22nd Annual BILETA Conference (2007)
Hi-tech hypesters claim that the ‘Digital Age’ is vastly improving the lives and opportunities of...
Offshore Outsourcing : Weighing the Risks of Data Protection and Security (with A Pai), 20th Annual BILETA (2005)
Indian Information and Technology Act,, 2000 (with Richard P. Jones), Asian Law Institute (ASLI) Conference (2004)
Development of E-Commerce in Chile: Overview of Legal Issues (with Fernando J. Fernández), 19th Annual BILETA Conference (2004)
Implementing E-Commerce Tax Policy (Consumption Taxation), 18th Annual BILETA Conference (2003)
E-commerce poses the challenge for the tax authorities to protect their revenue base. Tax collection...
Legal Issues Affecting E-Commerce A Review of the Indian Information and Technology Act 2000 (with Richard P. Jones), 17th Annual BILETA Conference (2002)
Our focus is on India, a rural economy where e-commerce is set to break the...
Electronic Commerce: A Developing Problem (with Richard P. Jones), 16th Annual BILETA Conference (2001)
The rapid growth of e-commerce, especially the sale of goods and services over the Internet,...
Review and Editorials
Impact of E-commerce on Consumers and Small Firms (2007)
Impact of E-commerce on Consumers and Small Firms Salvatore Zappala (Editor), Colin Gray (Editor) Hardcover:...