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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 paper 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.
Stephen Tobias ATIA has worked in professional practice providing indirect tax advice for over 14 years. He is
a key member of KPMG’s Information, Communications and Entertainment (ICE) practice. Stephen has
completed a 2-year secondment to KPMG’s London VAT practice where he gained valuable experience in the
European VAT model and its application to the E-Commerce environment. Current at 18 September 2008Current at 27 April 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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