Supplies made in an e-commerce environment may take various forms including digitally downloaded software, music, information and services. In the context of supplies made by resident and non-resident suppliers to businesses ("B2B") and private consumers ("B2C"), this presentation discusses:
- what is the supply and where is it made?
- B2B/B2C: is there a difference?
- e-business: is there a competitive advantage?
- EU VAT treatment: compare/contrast.