Electronic commerce is a central element in the OECD's vision of the potential that our networked world holds for sustainable economic growth, more and better jobs, expanding world trade and improved social conditions. The OECD's analysis has permitted a broad-based policy reflection on the establishment of the various elements that can provide a favourable environment for electronic commerce.

Such commerce is inherently transborder, and its successful development depends to a large extent on transborder solutions based on policy co-ordination between countries and between stakeholder constituencies. Specific recommendations have emerged in areas such as telecommunications infrastructure and services, taxation, consumer protection, network security, and privacy and data protection.

In the area of taxation, governments will continue to seek to raise revenue without distorting economic and technological choices. The 1998 Taxation Framework Conditions provide the principles which should guide governments in their approach to e-commerce, stating that it should be treated in a similar way to traditional commerce and emphasising the need to avoid any discriminatory treatment.

Outreach to non-member countries is now a significant priority in all areas of the OECD's e-commerce work. Groups of non-member countries -- both emerging market and developing economies -- participate in the OECD's conferences and seminars and an increasing number of projects and events are organised that focus on the particular policy issues they face.