TY - GEN AU - SUDHA, P SRI TI - Electronic commerce and principle of service PE in the international tax law PY - 2013/// KW - E-COMMERCE N2 - E-Commerce has prompted an explosion in outsourcing of services and non-core processes due to the ease of data transfer and monitoring, Digital products have been an obvious focus in the discussion on taxation and e-commerce, as practically all the operations in sourcing the product and supplying to the customer are capable of being carried out electronically ER -