The specific domain of e-commerce within computer services has been insufficiently explored as a distinct area of scholarly inquiry. It is typically subsumed under the broader umbrella of ICT services, a classification that complicates accurate statistical market assessments. Present static accounting methodologies provide only a roundabout means for estimating the scope of international trade activities within the computer service sector. This study engages in a comprehensive analysis of the nuances involved in accounting for the export and import of computer services. It examines the global practices of data gathering for statistical purposes, confronts classification dilemmas, and addresses the complexities of identifying the service delivery location and mode. The culmination of this analysis is a set of proposed enhancements to statistical accounting methods. For the sake of international comparisons, it is advisable to equate the cross-border e-commerce of computer services with the exportation of services through the first mode of cross-border supply, which constitutes approximately 75% of all exported computer services. The adoption of more granular tracking methodologies for cross-border transactions necessitates the creation of a standardized ontology at the international level. The urgency of establishing a definitive conceptual framework and performing a thorough market analysis for e-commerce is underscored by the need to fine-tune policy support measures, evaluate the export potential of emerging markets, propose exemptions for e-commerce from traditional trade regulations, implement fair taxation policies, avert discrimination in determining the tax base, promote statistical coherence, and sustain a consistent stance during international negotiations and disputes resolution.
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