Due to the current advanced technology, limited law enforcement and mismatches between different countriesû tax systems, the consequence leads to tax evasion and avoidance by enterprises exploiting gaps in the laws. With such exploitation, domestic tax base in a source country is eroded and profits are shifted to a nominal tax-rate jurisdiction (Tax Haven) in which no real economic substance being carried out. This form of tax evasion or avoidance is called çBase Erosion and Profit Shiftingé (BEPS), causing tax authorities around the globe, including Thailand, with the loss of tremendous amount of tax revenues. The Thai Revenue Code sets forth the reverse VAT charge provision to collect value added tax from foreign business person(s) who carries on the sale of goods or services into Thailand; however, such provision is somewhat limited in terms of its effective enforcement. This has caused inequality of tax implications appliable to business person(s) residing in Thailand compared to those residing abroad. Taking into consideration of the rapid growth of digital economy and thousand-fold increases in the size of e-commerce market, the Thai government has lost countless revenues from such transactions. Accordingly, reviewing and revising current tax provisions to develop the Thai tax system to enhance digital economy is essential and inevitable. This article is to discuss the ongoing concerned issue of e-Commerce tax collections, general concepts of consumption taxes, and implications of Thai value added tax in comparison to sales and use taxes in the United States, as well as U.S. Supreme Court precedents at issue. This article also discusses the potential impacts of the U.S. Supreme Court cases to amending state tax laws, especially in South Dakota and California. The final part of the article goes to the efficient implementation BEPS measures discussed by the Organization for Economic Co-operation and Development (OECD), the current bill of Thai Revenue Code Amendment, and the writerûs conclusive analysis.