The exponential growth of the internet, coupled with greatly enhanced supply chain management options have allowed even the smallest business to ‘go global’ through online marketing and sales activities. However, the tax environment in which such companies operate makes management and control of their VAT positions especially complex. Cross-border B2C and B2B supplies and US specific indirect tax regulations are just some challenges companies of all sizes are contending with when selling via the internet and are proving to be a limitation and obstacle to this most promising trade channel.
