E-commerce through the Internet has changed the way of traditional business model. Since the convenience of online shopping, more and more consumers begin to buy different products in the cyberspace. In Taiwan, the number of the e-commerce shops grew rapidly in the recent years. There are almost 20,000 B2C e-shops in the beginning of 2010. The growth of online B2C shops comes with harsh competition and lower profit. The result is that nearly half of e-commerce sites will face crucial survival difficulties.Foreign consumers may bring new opportunities of e-commerce transactions because of the accessibility of the Internet around the world. Therefore, the local B2C firms can consider to change the transaction way that they serve for domestic users in order to welcome international users. There are four major issues of international B2C business that must be considered: (1) user interface design (2) electronic payment (3) marketing (4) logistics. In this thesis, we investigate the issues. We made the comparisons between different ways for the development of e-commerce in Taiwan in terms of the internationalization issues. The result of study shows that the approaches of international B2C e-commerce by the current companies can be improved. It can also provide different international paradigms for new comers of e-commerce in the future.