This book provides an analysis of the practical tax consequences of digital commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to digital commerce transactions. It offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging 'tax war' is developing whereby different countries are unilaterally imposing new direct tax rules on cross-border digital commerce; how digital commerce increases the complexity of implementing and enforcing the collection of VAT/GST in cross-border situations; how technology enhances cross-border tax information exchanges; and how technology reduces both compliance and enforcement costs.