E-commerce and taxation of e-commerce

Geographical borders and distances had lost their signifinance in the globalization of the world because of the developments of information and communication technologies, marketplace had growth worldwide; small and medium companies which can?t join international fairs and other promotional activities and which can?t coordinate international business journals, had found a chance to join the markets of the world via internet. Electronic commerce had caused creation of new sectors which can?t be imagined before. On the other hand, electronic commerce had also caused the evolution or the vanishing of the sectors which are exist. Electronic commerce that makes the visualization, selling and getting information about thousands kinds of products possible, had provided the adventage to compete other traditional companies. Today, the rate of electronic commerce in the world commerce is rapidly inereasing. Tax losses in the governments which are caused by the digital products that are deliverable online, had brought to spotlight the question that ?How can we tax this new commerce system??. We should not forget the solution of global tax problems should be the global qualification. However, the persons who benefits by this disagreement, will not be the governments but will be off-shore centers, free zones and the countries tax heaven.