However, an extreme position is taken by Lurie and Perrin, (1999) in sighting an example from New Zealand of possible erosion of tax bases. They argue that structures are put in place to exploit the benefits of the Internet in order to minimize VAT, while on-line delivery assist in avoiding Goods and Services Tax (GST)-consumption taxes. More serious is the extent to which the Internet can and is being used by genuine offshore trading entities of modest size which are resident in low or nil-tax jurisdiction for significant trading transactions that fall outside the scope of most countries’ corporate income tax regimes.