Taxation and Electronic Commerce: Implementing the Ottawa Taxation Framework Conditions (Taxation (Organisation for Economic Co-Operation and Development).)

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 OECD-led international work in 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 of intensive dialogue with the international business community and with non-member economies. It is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenge presented by e-commerce.