E-commerce and tax administration: Public release of OECD reports

April 2003: A new set of reports will be made available this summer. These will include the new "Tax Administration Guidance Series" that will cover various aspects of e-commerce and tax administration.

___________

The following documents, dealing the tax administration issues of electronic commerce, emerged from the Committee on Fiscal Affairs' work programme on implementing the Taxation Framework Conditions.

• 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 (Technical Advisory Group) 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).

At the same timeas the above documents, the OECD released a number of reports and technical papes on the consumption tax issues and international direct tax issues of electronic commerce. To see the full list of documents and technical papers on the taxation aspects of electronic commerce. click here.