With growing globalization of many SMEs the need to have remote locations is needed. There are many ways of running a business globally but lead to fragmentation of teams and poor communication.
Reveiwing some possible solutions from the SAP community the terminal server is promoted quite a bit. Depending on which version of Windows Server and SAP Business One your supported choices are Citrix and Microsoft Terminal Server. There has been virtually no mention of VPNs.
I have successfully used a VPN connection to remotely access SAP Business One server. As long as the connection is over a megabit the lag does not really affect the performance of the client. The user has full access to their local resources on their machine such as printer and scanner. Also the licensing costs come from the VPN if any. Dealing with complicated and changing CALs from the terminal servers, VPNs makes managing the IT budget easier.
The brand of VPN I used for testing was SonicWall. It is very robust and secure. Not heavy on recourses and connection is very stable. What is required to connect to the SAP Business One server is that the client machine needs to be on the same domain. Once that is done there is no issues. Only the VPN has to be connected prior to opening the SAP client.