Taxation of Internet Commerce

  • Zak Muscovitch


This paper analyzes how commerce and banking will be affected by the Internet, with particular attention to existing international frameworks for taxation. Domestic tax laws are shown to be unable to adequately control the emergence of a "new international trade route". Individual and Corporate Residency laws, Tax Avoidance and Evasion, Laundering, Crossborder-Shopping, and the Transfer of Technology will be discussed in relation to taxation laws, particularly the United States' and Canada's.
How to Cite
Muscovitch, Z. (1997). Taxation of Internet Commerce. First Monday, 2(10).