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The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. Characteristics of electronic commerce include

In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and

Electronic commerce by its very innovative nature has engendered a novel application of past precedents. In the application of concepts of cross border taxation

Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services �

This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly rel