English, , 23kb
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.
English, PDF, 3,300kb
Report from the Committee on Fiscal Affairs on the taxation of electronic commerce
English, PDF, 279kb
The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce