Merchant of Record (MoR)

The entity legally responsible for payment processing and tax compliance.

Definition

The entity legally responsible for payment processing and tax compliance. Understanding this concept is essential for making informed decisions about software development and tool selection.

Why It Matters

In the context of build vs buy decisions, understanding merchant of record (mor) helps you:

• Make more informed technology decisions
• Communicate effectively with technical and business stakeholders
• Evaluate vendors and solutions more accurately
• Plan for long-term implications of your choices

Related Concepts

This concept often comes up alongside discussions of:

• Total cost of ownership
• Build vs buy analysis
• Technical debt
• Vendor lock-in