The Role of Administrative Co-operation and Exchange of Information in Tackling Tax Avoidance and Evasion in the E-Commerce Sector

Globalisation has fostered a fast and dramatic development of international economic activities over the last decade. In particular, the expansion of the internet and computer networks has engendered a huge growth in e-transaction volumes. E-commerce has become part of everyone’s daily life and is prevalent in redesigning corporate and business management strategies.