Law depends upon geographical boundaries to define jurisdiction.
Internet commerce respects no geographical bounds. The Internet has transformed global commerce into one marketplace. As the legal profession enters the 21st century, it must reckon with exponential changes in technology that may nullify many existing bodies of law. This course examines the tax implications of transactions between two or more parties concerning the sale of goods or services over the Internet. The course will focus on the special problems in trying to apply existing tax laws to the rapidly changing world of Internet commerce.