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GST and the Internet: Don’t get caught in the web presentation!

Published on 18 Sep 08

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.

Author profile

Stephen Tobias ATI
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 2008


This was presented at International Tax Masterclass .

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