At its meeting in January 2001 the CFA has agreed to progress further the work towards the implementation of the taxation framework conditions and the strengthening of the international dialogue. The CFA has narrowed the focus of the main fields of further work to a number of key issues. These include, amongst others:
On direct tax issues, allocation of income.
On consumption tax issues, the role of technology-based systems in tax collection.
On tax administration issues, the means to address significant compliance challenges and to exploit taxpayer service opportunities.
In line with its working methods since Ottawa, the CFA intends to take forward this further work through its subsidiary bodies (Working Parties, etc.) with continued input from, and close working with, business, non-member economies and the European Commission. In January 2001, the CFA not only endorsed the elements of a work programme for 2001-03, but also approved proposals for a continuation and refinement of the TAG process.
As of 1 April 2001, the following TAG arrangements will operate. There will be three TAGs:
These three TAGs will be supported by a smaller Technology Panel which will provide technical advice as required/requested, either directly or by acting as a conduit for advice from experts in the wider business and technology community.
The CFA will continue to undertake its work on the taxation aspects of electronic commerce in an open and transparent manner with the express aim of continuing to strengthen the emerging international consensus on these issued. Working in partnership with the international business community, and with economies outside the OECD, remains central to building that international consensus and so providing the certainty and confidence that governments and business both seek.
