V6.105 E-business

V6.105 E-business

E-business continues to be an issue both generally and in relation to VAT in particular.

The Internet may be used in two broad categories in business. First, it may simply be used as a means of advertising goods and services and placing or taking orders. This has been the case with many larger retailers who have set up operations to take orders for goods on the Internet. However, they remain businesses that have to physically deliver goods or services to customers. What the Internet does in such cases is to provide a means of marketing goods, taking orders and receiving payment. For smaller retailers in particular the Internet has enabled them to reach a substantially larger

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