This Practice Note provides guidance on key contractual issues in business-to-business (B2B) digital commerce conducted using websites, platforms, mobile apps and emails. It covers issues of contract formation (including offer, acceptance, incorporation and consideration) and contract formalities in those contexts (including electronic signatures) and the enforceability of browse-wrap (aka browse wrap, browsewrap or click free) and click-wrap (aka click wrap or clickwrap) terms. For more information on the contractual matrix that generally governs a website, see Practice Note: Digital commerce—website terms, policies and notices. Where businesses use online platforms (such as a marketplace) or mobile apps (m-commerce), generally the same legal issues arise as in the use of any website. Therefore, this Practice Note uses the term ‘website’ for simplicity and identifies specific differences applicable to online platforms or m-commerce only where relevant. For more information, see also: Mobile apps—overview. This Practice Note does not consider the regulation of B2B digital commerce providers more widely. For more information, see Practice Note: Business-to-business digital commerce—compliance and regulation. Assimilated law Throughout this Practice Note, references are