E-commerce, or electronic commerce, is the electronic purchase and sale of products or services over the internet. It includes any transaction that uses a web page to initiate or facilitate the sale ...
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Taxation of electronic commerce activities

By Dr Alex Moyem KOMBATElectronic Commerce (e-commerce) has become a crucial part of global retail, including Ghana. Section 15(4a) of the Value Added Tax (VAT) Act, 2025 (Act 1151) defines ...
If mail order from a catalog had not been so popular in the Western world, perhaps e-commerce would have had a slower start. However, online ordering has been so ubiquitous that in order to entice ...