Taxation of Electronic Commerce: A Developing Problem

The rapid growth of e-commerce, especially the sale of goods and services over the internet, has fuelled a debate about the taxation regimes to be used. The shift from a physically oriented commercial environment to a knowledge-based electronic environment poses serious and substantial issues in relation to taxation and taxation regimes. Tax administrations throughout the world face the formidable task of protecting their revenue base without hindering either the development of new technologies or the involvement of the business community in the evolving and growing e-market place. Concerns of governments centre on the impact of e-commerce on the state and local revenue. Whereas states can impose a tax on residents' purchases from out-of-state vendors, they cannot impose an obligation on those vendors to collect the tax unless the vendor has a substantial presence, or nexus, in the state. These problems will be greater for developing countries. The shrinking of the tax base will have a disproportionate effect and further jeopardize the already fragile economy of the developing world.     

Book reviews

Electronic Contracting, Publishing, and EDI Law Michael S Baum and Henry H Perritt, Jr Wiley Law Publications 1991. ISBN Q 471 53135 9

The Law of Electronic Commerce: EDI, Fax and E‐Mail Technology, Proof and Liability Benjamin Wright Little, Brown and Company 1991. ISBN Q 316 95632 5 $95

Crime and the Computer Martin Wasik Oxford University Press 1991. ISBN 0 19 825621 3 £35

Broadcasting: the New Law Nicholas Reville Butterworths ISBN 0 406 001375 £16

Regulating the Media Thomas Gibbons Sweet and Maxwell ISBN 0 421 37450 0 £27.50

Legal Protection of Computer Software Ranald Robertson Longman 1991. ISBN 0 851 21684 6 £35

The Computerised Lawyer: a Guide to the Use of Computers in the Legal Profession Philip Leith Springer‐Verlag 1991.

Winning with Computers: Trial Practice in the 21st Century John C Tredennick Jr, Editor ABA Section on Law Practice Management 1991. ISBN 0 89707 658 3 $90

The Age of Information Stephen Saxby Macmillan 1990. ISBN 0 333 54832 9 £25

Computer Security: Hackers Penetrate DOD Computer Systems: Testimony before the Subcommittee on Government Information and Regulation, Committee on Governmental Affairs, United States Senate (A General Accounting Office Report) James Brock, Jr 1991. GAO/T‐IMTEC‐92–5

Computer Contracts Morgan and Stedman (4th Edition) Longman Commercial Series 1991. ISBN 0–85121–6854 £60     

Tissue distribution of tramadol and metabolites in an overdose fatality

Tramadol (Ultram) is a centrally acting, synthetic analgesic agent. Although it has some affinity for the opiate receptors, tramadol is believed to exert its analgesic effect by inhibiting the re-uptake of norepinephrine and serotonin. There are several published cases of tramadol's involvement in drug-related deaths and impairment. Reports of deaths involving tramadol alone with associated tissue concentrations are rare. This report documents a case in which tramadol overdose was identified as the cause of death. The following tramadol concentrations were found in various tissues: blood, 20 mg/L; urine, 110.2 mg/L; liver, 68.9 mg/kg; and kidney, 37.5 mg/kg. Tissue distributions of the two primary metabolites, N-desmethyl and O-desmethyl tramadol, are also reported. In each tissue or fluid except urine, the tramadol concentration was greater than either metabolite, consistent with other reports of drug-impaired drivers and postmortem cases. The O-desmethyl metabolite concentration was greater than the N-desmethyl metabolite concentration in all tissues; this is in contrast to other postmortem reports, in which the majority of cases report concentrations of O-desmethyl as less than those of N-desmethyl. This may be useful as an indicator of time lapse between ingestion and death.