The purpose of this report is to begin to outline the issues associated with measuring electronic commerce, propose an initial framework and begin to compare some of the disparate data on the subject so as to form a mosaic which gives a clearer quantitative picture of the current status and...

Electronic commerce is creating a new mode of delivering new types of products in a global market in which geographical boundaries and location lose their meaning. This paper outlines some of the issues associated with measuring electronic commerce.

Cover -- Half-title -- Series information -- Title page -- Copyright information -- Dedication -- Contents -- List of Figures -- Preface -- Background to This Book -- Structure of the Book -- Acknowledgements -- Part I -- 1 Taxing Cross-Border Business Income -- 1.1 What Is Cross-Border...