Conducting business in cyberspace can bring about issues for the tax administration to determine which jurisdiction is entitled to tax over goods or services conducted over the Internet. This is an international problem hence I will look at different authors from different jurisdictions to expand on which issues are most common. The reason why I will be looking at taxation issues in cyberspace is that oftentimes discussions regarding tax and cyber law or cyberspaces have been separated. [1] Most authors find this to be harmful to the development of e-commerce as we can see now that we are moving into the Fourth Industrial Revolution and more businesses are going online. That brings about the question of how companies are taxed if they are. This is what this article will focus on. Taxation Issues There are many challenges identified in these spaces. Some of them are: ● Identification issues : Tax administrators, amongst other things, need to identi...