In CARICOM taxes on income, profit and capital gains represents the larger portion of direct taxes. And as a percentage of tax revenues for the region, represents 23.5%. However, on average, CARICOM Member States are more dependent on indirect taxes. This aspect of taxes are more likely to be affected by e-commerce given the fear factor of an increase in web-based companies and "distance selling" Ross and Selby (1998). This is particularly the case for goods and services than can be digitised.