Going where no taxman has gone before : preliminary conclusions and recommendations drawn from a decade of debate on the international taxation of e-commerce

Abstract

The advent of e-commerce has forever changed how business is done. Internet operations have launched even the smallest of undertakings into global markets and have made them part of an important industry with enormous potential. Such potential has led to enormous success: in 2008, despite the recession, online retail sales in the United States alone reached $133.6 billion,' up from overall sales of $22 billion in 1998.