Document Type
Article
Abstract
No other innovation, or way of doing business, has revolutionized the international economy faster than the Internet. It took generations for the Industrial Revolution to play out around the world while the Internet Revolution has unfolded in less than a decade. The speed of this change has been astounding. In the Industrial Age, as change took place, governments were able to react accordingly. In the Internet Age, today's innovation is tomorrow's standard. Government are finding that they must act on Internet time, which is a daunting challenge.
This paper examines the current state of affairs with regards to the taxation of Internet commerce. It analysis the historical perspective of the United States of America, the OECD, the WTO, and the European Union; and attempts to answer the question “What happens next?” Is there an opportunity here for developing countries to increase their tax base?
Recommended Citation
Horn, Peter, "Taxation of Electronic Commerce" (2002). ICEB 2002 Proceedings (Taipei, Taiwan). 50.
https://aisel.aisnet.org/iceb2002/50