There is no doubt that electronic commerce facilitates international trade and lower transaction cost and help firms make the best of the opportunities of market access. The comprehensive programs had been implemented to provide better electronic commerce environments by international organizations such as OECD, UNCITRAL, APEC and etc. Especially, WTO plays the most important role to implement efficient forms and rules on electronic commerce after Seattle 3rd Ministerial Conference. Member countries recognize the need to conduct the electronic commerce in compliance with the principles and rules of WTO. However, there are many issues to be solved such as the clarifications of concepts and definitions, the possibility of adaptation of technological neutrality In GATS, the Imposition of taxation in electronic commerce transactions and the methods of protecting copyright as well as trademark. The Implementation of concrete forms and rules of electronic commerce in the WTO will be influential to international trade as the member countries have to adapt them In their transactions. Considering that further discussion will be continued in GATS, we need to analyze the problems and strategies for electronic commerce.