This paper is based on a presentation to the GCC VAT conference, hosted by the Dubai Economic Council in Dubai in November 2008. The paper provides a background knowledge of EU Value Added Tax (VAT), focusing on the way in which the EU VAT deals with the common market. The EU has the longest and...

E-commerce — the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace — has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing...