Taxation Aspects of Electronic Commerce: Publication of reports and technical papers

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As part of its continuing work on the taxation aspects of electronic commerce, the OECD has released a comprehensive set of reports and technical papers which illustrate strong progress toward implementation of the Ottawa Taxation Framework Conditions. Taken together, these reports represent a major step forward toward reaching an international consensus on the taxation treatment of E-Commerce.

Since the Taxation Framework Conditions were agreed in late 1998, the OECD, through its Committee on Fiscal Affairs ("Committee"), has pursued an ambitious work programme directed at their effective implementation. A key element of that work programme has been an international dialogue, involving not only OECD member countries but also the international business community and a number of non-member economies.

This page brings together all the key documents to emerge from that work programme: on international direct tax issues: on consumption tax issues; and on tax administration issues.

In March 2001, the OECD published a progress report on implementing the Framework Conditions. A hard copy is available for purchase from the OECD Online Bookshop.

International direct tax issues

The full text of the agreed Clarification on the Application of the Permanent Establishment Definition in E-Commerce: Changes to the Commentary on the Model Tax Convention on Article 5
The final report on Treaty Characterisation Issues Arising from E-Commerce, which was produced by the TAG (Technical Advisory Group) on Treaty Characterisation of E-Commerce Payments
A Discussion Draft on Attribution of Profit to a Permanent Establishment Involved in Electronic Commerce Transactions, prepared by the Business Profit TAG
A discussion draft on The Impact of the Communications Revolution on the Application of "Place of Effective Management"as a Tie Breaker Rule, prepared by the Business Profits TAG
A report by the Business Profits TAG summarising progress made in the context of its mandate, and proposed areas of future work. (This report reflects the views of the TAG only and not necessarily the views of the Committee

Consumption tax issues

A report by the Committee's Working Party No. 9 on Consumption Taxes: Consumption Tax Aspects of Electronic Commerce
A report by the Consumption Tax TAG summarising progress made in the context of its two-year mandate, and proposed areas of future work. (This report reflects the views of the TAG only and not necessarily the views of the Committee, although its views generally assisted the Committee in the finalisation of its own report, as did other TAG views which informed the report.)
A report by the Technology TAG summarising, in particular, its advice on possible collection mechanism options for consumption taxes, and proposed areas of future work. (This report reflects the views of the TAG only and not necessarily the views of the Committee, although its views generally assisted the Committee in the finalisation of its own reports, as did other TAG views which informed those reports.)

Tax administration issues

A report by the Committee's Forum on Strategic Management: Tax Administration Aspects of Electronic Commerce: Responding to the Challenges and Opportunities
A report by the Professional Data Assessment TAG summarising progress made in the context of its two-year mandate, and proposed areas of future work. (This report reflects the views of the TAG only and not necessarily the views of the Committee, although its views generally assisted the Committee in the finalisation of its own report, as did other TAG views which informed the report.)

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