在国际互联网迅速普及基础上形成的电子商务改变了传统贸易的观念，使适应传统贸易的税收理论。原则和制度面临挑战，给国际间的税收协调带来新的难题。看不见交易者：该向谁征税～～与传统贸易相适应，政府通过能够控制的要素（如住所、机构、收入来源）等行使税收管辖权。例 E-commerce, which is based on the rapid popularization of the Internet, has changed the traditional concept of trade and made it suitable for the tax theory of traditional trade. The principles and systems are facing challenges and bring new challenges to the international coordination of taxation. Invisible traders: Taxes to whom ~ In accordance with traditional trade, the government exercises tax jurisdiction through elements that can be controlled (eg, domicile, institution, source of income). example