Electronic Commerce Taxation : Should Electronic Commerce Be Taxed?

Electronic Commerce is a new marketplace that has many advantages. With the help of the internet, electronic commerce has made a major difference in the way business operates globally, offering substantial benefits to all parties: businesses, consumers, and even governments.The electronic commerce taxation is a very sensitive subject that might affect the relationship between nations. Theoretically, jurists divided into two groups on whether electronic commerce should be taxed or not. That is part one of this paper. The paper also examines electronic commerce taxation of physically and digitally delivered products. Additionally, the paper provides a study of electronic commerce taxation in two international organizations; the WTO and the OECD. Furthermore, the paper studies electronic commerce taxation in the U.S, E.U, and some Developing Countries including the UAE