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Consumption Tax
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Report by the Consumption Tax TAG released: Implementation Issues for Taxation of Electronic Commerce

30-Jun-2003

A report was issued today by the Consumption Tax TAG on some of the Value Added Tax/Goods and Services Tax issues surrounding the implementation of the Ottawa Taxation Framework Conditions for e-commerce. The report will be considered by the OECD's Committee on Fiscal Affairs over the coming weeks.

Consumption Tax Guidance: Forthcoming Reports

03-Apr-2003

A new set of reports wil be made available this summer. These will include the new "Consumption Tax Guidance Series" that will cover various aspects of e-commerce and consumption taxes.

Consumption Tax Trends: VAT/GST, Excise and Environmental Taxes 2001 Edition

16-Dec-2001

Including special features on developments in electronic commerce and the new Australian GST system.
Don't miss

The OECD is launching a new project aimed at providing guidance for governments on applying Value Added Taxes, or VAT - also called Goods and Services Tax, or GST, in some countries -- to cross-border trade.

OECD to work on clarifying VAT/GST application in cross-border trade

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VAT/GST and excise rates, trends and administration issues

Consumption Tax Trends