The Taxation of Electronic Commerce in the United States of America and in the European Union

"Although being much blurred, they are still an important factor in individual and collective representations, separating cultures, economies and legal systems. The electronic commerce tends to ignore the diversity of the legal systems it contacts. Choosing only one of these systems, in the path of creating its own Law. A new Law Merchant (electronic) arises here, as well as the Law Merchant that arose in Europe in the Middle Age." In Preface of the Diogo Leite de Campos Professor of Law in Coimbra