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Tag Archive for Personam Jurisdiction

Due Process And Regulation of Commerce – Offshore Financial Centers Cross Border Taxation

Introduction

International transactions pose particularly difficult legal risks because the international legal system is basically in its infancy. Foremost on the immediate horizon are the risks associated with electronic commerce and taxation implications when melded with the notion of jurisdiction, specifically the aspect of due process requisite to jurisdiction and the application of the commerce clause.

In order to appreciate cross-border electronic commerce legal risk associated with authority to tax, an underlying foundation of jurisdiction in general in an international context is required. This writing will approach these legal risks with two basic themes Read more