Olagoke Odubunmi, Legal Practitioner and Tax Law Researcher at Maples & Temples, in “Issues in Taxation of E-Commerce in Nigeria”, argues that the main difficulty that electronic commerce poses for the Nigerian tax system stems from the fact that extant national laws governing income taxation are premised on the assumptions of physical presence of parties to business transactions. With the need for physical presence removed or diminished in e-commerce, there is a problem of how to determine the right to tax profits that are derived, with same having intrinsic implications for the full realisation of income tax revenues. Within the confines of the current legal, fiscal and regulatory incapacitation, Odubunmi appraises the challenge of taxing e-commerce in Nigeria.