Taxation in Electronic Commerce

Abstract

E-commerce is a form of commercial cooperation, which includes
electronic interaction between the parties participating in the process of trade
exchange, instead of tangible interaction, or direct connection [1] (Al Allak,
2003,p 149), E-commerce implies the implementation of electronic transactions
on the exchange of documents, e-mail, electronic newsletters, fax, e-money and
other electronic means [2] (Radhwan, 1999,p 15