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    Jun 14, 2024  
2023-2024 Law School Student Handbook 
    
2023-2024 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 352A Taxation of Electronic Commerce


3 unit(s)
Provides a comprehensive examination of the tax issues confronted by companies engaged in electronic commerce, with special attention to remote sellers. Covers state sales tax, state income tax, cross-border (international) transactions, tax accounting for web site development costs, acquisitions and dispositions of web-based businesses, valuation issues and tax compliance associated with e-commerce. Emphasizes six unique aspects of e-commerce taxation, including worldwide reach of web sites, anonymous transactions, digital products, remote operation of a web server, intangible assets in web sites, and fast-changing rules. Cross-listed with and equivalent to TA 352. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 317A , LLM 322A , and LLM 330 .


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