It is trite, but true, that taxation of e-commerce is a major concern for international agencies and tax authorities worldwide. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in ??lectronic cash,??for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence??anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. The book looks at the implications of the growth of e-commerce for domestic and international tax systems.