E-commerce is fast becoming a dominant sector in terms of growth. Accounting for 12% of total retail sales worldwide and predicted to surge to 17.5% by 2021. Just look at Amazon, which is reaching its 25th Birthday and getting close to being valued at a whopping 1 trillion dollars, overtaking Apple. As more and more companies jump on the e-commerce wagon and with the ease of selling cross-border online, governments are looking to ensure every penny is pocketed. In recent years, cross-border tax fraud has become a concern for authorities, this is due to the rise of e-tailors and the loopholes of the current VAT system.