See Offshore Ecommerce . J urisdiction is the one related issue that does affect every site. This is basically the problem of being sued in strange lands, or even other states. Much of the early law in this jurisdictional area has been skewed by intellectual property issues, such as domain name disputes that trigger trademark-based suits. See Jurisdiction on the World Wide Web .
Key taxes are transaction taxes such as sales and use taxes and income taxes.
This is a complex area of law, made even more difficult by its international aspects. See International Taxation of Ecommerce . And already there has been a tremendous movement of capital funds to offshore nations with minimal regulatory climates. Also, outsourcing has been a trend for some time. Tax competition in the more general sense of optimizing its tax situation has been an ongoing consideration for multinational companies as they compete in global markets.