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

 

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.

  • 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.)

 

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