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Abstract

Website operators engaged in cross-border e-commerce need to know the geographical location of those who visit their websites in order to comply with some current tax schemes. The literature discussing the technical feasibility of gaining such knowledge has so far largely overlooked the availability of so-called geo-identification. Against that background, this article examines the extent to which website operators engaged in crossborder e-commerce can rely on geo-identification as a means of ensuring compliance with tax law.

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