'This text, the only one of its kind, provides a comprehensive and readable analysis of the different tax policy approaches to be adopted in relation to E-Commerce. The text covers both tax administration and enforcement issues and the substantive legal issues of jurisdiction. Dr. Basu's text is a must to any lawyer or tax expert who wishes to gain entry to this difficult and complex area.' Richard Jones, Liverpool John Moores University, UK 'Comprehensive, cutting edge, and illuminating accurately describe Dr. Subhajit Basus new book Global Perspectives on E-Commerce Taxation Law. At the volatile and rapidly changing intersection of e-commerce and tax law, this new book, because of its insights and foundational thinking, is destined to be a classic.' Scott A. Taylor, University of St. Thomas, Minneapolis, USA.
