The Caribbean Community is a very peculiar region in that it is characterised by a large degree of openness. Though it does not share similar concerns with most developed countries, anxiety is growing about the likely impact of electronic commerce on tax revenues in the region. Why? Generally, because of Member States susceptibility to external shocks. In addition, there is genuine concern and need to bridge the digital divide; exploit the benefits of e-commerce; and inform policy makers for the purposes of developing a national, regional and international framework that accommodates the interest of stakeholders from the region.