This latest edition of the preeminent text on the taxation of cross-border digital commerce transactions — formerly titled Electronic Commerce and International Taxation (1999), Electronic Commerce and Multijurisdictional Taxation (2001) — revises, updates, and expands the book's coverage....

E-commerce — the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace — has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing...