I understand that the OECD guidelines and recommended approaches are not intended to be a legal binding text to force countries to introduce the tax systems described in them. Rather, they would provide internationally agreed sensible guidance to countries which are wishing to introduce practical systems to charge consumption tax on cross-border online digitized products. Basically, Japan, the US and the EU, are all moving toward taxing consumption in the country of consumption. For the time being, it is important to continue dialogue with businesses and examine technological developments supporting eCommerce. More ideas are needed.
International discussions are important.
I am concerned about the possible high compliance costs that may be incurred by businesses. Big multinationals might be able to comply and register throughout the world. However, a large number of small venture enterprises are active in eCommerce. On the Internet, an exporter cannot choose countries in which consumers with which it deals are located. They do not always know the geographical location of buyers they are dealing with on the Internet.