The Forum of Free Enterprise is a non-political organization founded in 1956 by A. D. Shroff, and has been established to educate public opinion in India on free enterprise and a democratic way of life. The Forum publishes booklets to further its objects. The following booklet is titled “Some tax aspects of electronic commerce” was published in January 2000, and was authored by K.R. Girish. This booklet is a textual representation of a presentation made at a programme by the author under the auspices of Forum of Free Enterprise in Mumbai on 4th October 1999. The author discusses the relevance of electronic commerce. The author elucidates the taxation issues with respect to electronic commerce. The author explains the global initiatives and the various initiatives adopted by various countries and international organizations such as the OECD relating to the taxation of Electronic Commerce transactions.