This paper presents an Internet transaction management system for sender/receiver payment schemes. This system allows an arbitrary split of transaction charges between two communication partners. Using this kind of system, new business models can be implemented on the Internet. The new system provides more flexibility than existing charging schemes. Under these new business models, service providers can pick up a share of the cost for the transaction with any of their customers; offer collect-call type of services; or provide services as the 900 services on the telephone network.
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