Morning, Today we continue our discussions on economic issues. As the internet becomes critical to global trade, there is debate as to whether governments should expand their tax base to include internet transactions. Internationally there have been proposals for the introduction of e-taxation based on the "Ottawa principles" of destination and origin taxation. Under the destination principle supplies of goods and services are taxed in the jurisdiction in which the goods and services are consumed. This means that exports are zero-rated, while imports are taxed. On the other hand under the origin principle supplies are taxed according to their origin. This means that exports are taxed but imports are not taxed. In your view what principle should be adopted in relation to e-commerce for developing countries? Should the internet be a tax-free zone or have special taxation treatment? You are encouraged to contribute to previous discussion threads. Reference: 1. Internet Governance: Economic Issues Available at: http://textus.diplomacy.edu/textusbin/env/scripts/Pool/GetBin.asp?IDPool=629[Accessed August 2008] 2. Options for Taxing Imported Services. Available at: http://taxpolicy.ird.govt.nz/publications/files/html/gstimported/c4.html[Accessed August 2008] Disclaimer: These comments are the author's own