The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation i
Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services �
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' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. But tax authorities have questioned