E-commerce andndash; the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace andndash; has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well.

This latest edition of the preeminent text on the taxation of electronic transactions andndash; formerly titled Electronic Commerce and International Taxation...