Best Practices / Guidelines


  • 30-June-2004

    English, PDF, 304kb

    Report on the Application of Consumption Taxes to the Trade in International Services and Intangibles

    The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

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  • 1-August-2003

    English, , 23kb

    Guidelines on Place of Consumption

    The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non taxation, particularly in the context of international cross border electronic commerce.

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  • 1-June-2001

    English, PDF, 3,300kb

    Taxation and Electronic Commerce – Implementing the Ottawa Taxation Framework conditions

    Report from the Committee on Fiscal Affairs on the taxation of electronic commerce

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  • 1-February-2001

    English, PDF, 279kb

    Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

    The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

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