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

Rapid progressions in cross-border e-commerce has revolutionized international trade and made it possible for businesses to transact in a borderless Internet en

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

The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying tra