This paper recognizes that there will be many consequences as e-commerce grows in popularity. However, the primary focus here is to identify the likely tax implications of e-commerce in the Caribbean Community. Section one preludes e-commerce efforts in the Caribbean. Section two looks partially at the Caribbean tax structure and the importance of tax revenues in the Caribbean Community. Section three reviews the literature and highlights some theoretical considerations relevant to the analysis. Section four examines the tax implications of e-commerce. Section five looks at the need for tax administrations in the region to develop effective processes to combat problems that are likely to emerge from the usage of e-commerce in the region. Section six concludes the paper