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.