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Critically assess the impact of the Internet and E-commerce on Tax Regimes in the Commonweath Caribbean.
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Critically assess the impact of the Internet and E-commerce on Tax Regimes in the Commonweath Caribbean. Introduction Most, if not all, of the member states of the Commonwealth Caribbean derive their right to tax from their Constitutions.1 Section 48(1) of the Jamaican Constitution, for example, provides that '...Parliament may make laws for the peace, order and good government of Jamaica.' The Courts have continuously interpreted this right as one that is not unbridled and therefore, the governments of the region have to take every step to ensure that enactments do not contravene the provision of the Constitution.2 The stance of the Court was aptly put by Jackson JA in Inland Revenue Commisioners v. Lilleyman3 "...the courts need to be watchful for the constitutional rights of the citizens and against any stealthy encroachments thereon..." The power to tax, therefore, rests upon necessity and is inherent in any sovereign legislature under its general...
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