Book Review: Basu, S. (2007). Global Perspectives on E-Commerce and Taxation Law.

Abstract

Piecowye reviews Global Perspectives on E-Commerce and Taxation Law by Subhajit Basu. Professor Basu sums up the text in three words: NO QUICK FIX. What is certain after taking professor Basu’s journey through taxation and e-commerce is that this area of global interaction is in dire need of radical reform. And as professor Basu suggests, this is going to happen only when mechanisms are put in place to force change. Trade today is taking on new forms, and until global governments realize the change around them they will continue to act based on a mind-set rooted in the 1900s, which is no match for e-commerce 2007.