Taxation and Electronic Commerce [electronic resource]: Implementing the Ottawa Taxation Framework Conditions /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co operation and DevelopmentContent Provider
Organisation for Economic Co-operation and DevelopmentContent Provider
Paris : OECD Publishing,
2001.
How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues. It sets out the latest thinking of the OECD's Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and on progress toward implementing the Ottawa Taxation Framework Conditions. It includes a number of documents for public review and comment, and details the outputs from the past two years' intensive dialogue with the international business community and with non-member economies. As such it is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenges presented by e-commerce.
Description based upon print version of record.
""Preface by the Chair of the Committee on Fiscal Affairs Electronic Commerce: Realising the Potential""; ""Table of Contents""; ""Part I.  Emerging Conclusions and Recommendations by the Committee on Fiscal Affairs""; ""Chapter 1.  An Overview of Progress Since the Ottawa 1998 Conference""; ""Recapping the Ottawa conclusions""; ""The Post Ottawa agenda""; ""Involvement of non-member countries and business via the Technical Advisory Groups""; ""Figure 1.  CFA subsidiary bodies involved in progressing the Taxation Framework Conditions...""
""Key elements of the CFA work programme during 1999-2000""""Results to date""; ""A note on the types of papers in this Report""; ""Chapter 2.  Consumption Tax Aspects of Electronic Commerce: Developing International Guidelines...""; ""Context and rationale for concerted approach""; ""Context""; ""Working Party No. 9 Programme of Work""; ""Working Party No. 9 â€? Sub-group on Electronic Commerce""; ""Main conclusions and recommendations""; ""Introduction""; ""Guidelines on the definition of the place of consumption""; ""Recommendations on collection mechanism options""; ""Related issues""
""Supporting analysis and arguments""""Introduction""; ""Place of consumption""; ""Tax collection mechanisms""; ""Compliance and administrative co-operation""; ""Simplification""; ""Evaluation of the TAG process""; ""Areas for further work""; ""Notes""; ""Appendix I: Consumption Taxation of Cross-Border Services and Intangible Property in the Context...""; ""A. Guidelines on the Definition of the Place of Consumption""; ""B. Recommended Approaches to the Practical Application of the Guidelines on the Definition of the Place of Consumption""
""Chapter 3.  Tax Administration Aspects of Electronic Commerce: Responding to the Challenges and Opportunities""""Background to the work of the Forum on Strategic Management on electronic commerce""; ""General background""; ""Recapping the Ottawa conclusions""; ""Progressing the tax administration aspects â€? the Forum on Strategic Managementâ€?s role""; ""The focus of the work of the FSM Sub-group on Electronic Commerce""; ""Conclusions and recommendations""; ""Summary of key recommendations in this report""; ""Items a) and b) â€? tax implementation options""
""Table 1.  Electronic service delivery trends""""Item c) â€? Special administrative challenges posed by electronic commerce in the area of harmful...""; ""Item d) â€? Manage the work of the PDA and Technology TAGs""; ""Item e) â€? Manage relations with other subsidiary bodies of the CFA""; ""Item f) â€? Involve non-member economies in the work of the Sub-group""; ""Future work proposed""; ""Notes""; ""Appendix II.  Emerging Trends in Taxpayer Service Initiatives using New Technology""; ""Appendix III. Summary of Findings of the Technology Technical Advisory Group""
""Appendix IV . Summary of Recommendations of the Professional Data Assessment (Technical) Advisory Group""
How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues. It sets out the latest thinking of the OECD's Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and on progress toward implementing the Ottawa Taxation Framework Conditions. It includes a number of documents for public review and comment, and details the outputs from the past two years' intensive dialogue with the international business community and with non-member economies. As such it is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenges presented by e-commerce.
Electronic commerce