The development of the Internet has created a new market, which is expected to grow significantly over the coming years. The character of the Internet makes it especially useful to utilize special purpose vehicles established in low tax jurisdictions for the operations. When choosing the most suitable jurisdiction it is necessary not only to consider the level of taxation but also the fact that the jurisdiction maintains an excellent communications infrastructure. While a company incorporated in virtually any jurisdiction has the right to carry on business over the Internet, the application of existing taxation principles to Internet transactions adopted by the majority of high tax countries may make a low tax jurisdiction more attractive where international commerce is concerned. The different types of activities that can be conducted through the Internet include but are not limited to:

• Retail businesses dealing in intellectual property or other intangibles, such as software or music; 
• Retail businesses of various goods and services;
• Electronic publishing enterprises;
• Online reservations;
• Telecommunications services;
• Education and training;
• Online brokerages and other financial services, including insurance activities;
• Software- and other technical support;
• Internet Service Providers (ISPs). 

In relation to sales over the Internet many clients need to be able to offer their clients credit card payment facilities, so-called "merchant accounts". Consulco can assist the client to open such accounts for their companies. Malta, Isle of Man, The BVI and Gibraltar are examples of suitable jurisdictions for E-commerce