Global B2C e-commerce accounted for an estimated $1.2 trillion in 2013 (ibid.). Given this rapid expansion, it will not take long before this form of trading dominates global transactions. E-commerce presents much development potential, especially in mitigating some of the disadvantages arising out of smallness and remoteness, but numerous policy implications and challenges need to be thoroughly analysed to ensure this form of trading does not go unregulated and out of control. Impacts with regard to traditional ways of conducting business, revenue, origin of products and services, employment and intellectual property rights are among the areas that will require attention. Given the lack of a uniform and universally accepted approach, it is difficult to precisely ascertain the amount of trade being conducted through e-commerce.