Introduction

In order to engage cross-border taxation issues of electronic commerce, an underlying foundation of the principles that govern basic judicial in personam jurisdiction, as generally applied in a domestic context, provides the foundation and the international pathway. These basic principles that established precedent to the electronic communications phenomenon were the content of a previous writing. (1) Cross border taxation of international enterprise incorporates two basic themes, one of which is the interpretation of the United States Commerce Clause and the Due Process distinction from jurisdictional analysis. Read More