According to Business Development Manager Dan Adelman, Nintendo is planning to allow access to the Nintendo eShop via PC, smartphones, and tablets. This will most likely be similar to the current implementation on Xbox.com and PlayStation.com, where users can log into their accounts and browse digital downloads, purchasing them directly from the website.
”[Users will be able to ] log onto the site and set [purchases] up for download so that once they get home, it’ll be available for them and they can have that at their fingertips whenever they need it.”
It doesn’t sound like there will be a remote install feature similar to what is available for PC users with Steam, but perhaps it’s something we could see in the future.