Impôts sur la consommation

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

30-juin-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-avr.-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-déc.-2001

Including special features on developments in electronic commerce and the new Australian GST system.

L’OCDE veut clarifier la question de l’application de la taxe sur la valeur ajoutée (TVA) – également désignée sous le nom de taxe sur les produits et services (TPS) dans certains pays – aux échanges transfrontaliers.

Application de la TVA/TPS aux échanges transfrontaliers : l’OCDE lance une réflexion de fond

Librairie

TVA/TPS et droits d'accise: taux, tendances et questions d'administration.

Tendances des impôts sur la consommation