eBay has recorded a loss in the first quarter due to a hefty tax charge on foreign earnings, but has revenue jumped as more customers shop at its e-commerce site and its PayPal payments business stays strong. Adjusted results beat expectations but the company offered weak second-quarter guidance and shares fell three per cent in aftermarket trading. The loss for the three months that ended March 31 totalled $US2.33 billion ($A2.52 billion), or $US1.82 per share. That compares with net inc