as a result of this is how tax revenues will be affected? Other concerns have arisen as to the ability of tax administrations in the CARICOM region, with limited resources, to keep abreast with the rapid changes in business structures and conduct due to the adoption and expanded use of e-commerce. In addition further concerns allude to the reciprocal global e-trade and e-commerce environment and how it will affect the region as domestic consumers may resort to more online purchases and transactions from companies and businesses abroad.