Disintermediation, Infomediation and Related Tax Challenges

In view of the emerging importance of Internet development, however scarce study focus on the disintermediation of intermediaries and its reintermediation to new form platform of trade. This study through in-depth investigation of various industry’s cases including European digital market (Unitec, Steelscreen, Marketplaceitaly.com), service (Rusenbluth), commercial estate, to examine how these industries to cope with the threat derived form the emergence of Internet, and hold the related opportunities to establish constructive strategic suggestions for deep consideration. Alternatively from public sector to consider the feasible solutions, through the experiences of OECD, EU, U.S. Hong Kong, for tax challenges derived from the disintermediation of intermediaries under e-commerce environment.