ISBN:
9789264185951
Language:
English
Pages:
Online-Ressource (232 p.)
Parallel Title:
Print version Taxation and Electronic Commerce : Implementing the Ottawa Taxation Framework Conditions
DDC:
343
Keywords:
Electronic books
;
Finanzverwaltung
;
Optimale Besteuerung
;
Verbrauchsteuer
;
Electronic Commerce
Abstract:
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 administ
Description / Table of Contents:
Preface by the Chair oftheCommitteeonFiscalAffairs ElectronicCommerce: Realisingthe 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; Chapter 2. Consumption Tax Aspects of Electronic Commerce: Developing International Guidelines...; Chapter 3. Tax Administration Aspects of Electronic Commerce: Responding to the Challenges and Opportunities; Chapter 4. Application of Tax Treaty Concepts to Electronic Commerce
Description / Table of Contents:
Part II. Input from the Technical Advisory Groups (TAGs)Chapter 5. An Overview of the TAG Process and its Contribution to the CFA's Work; Part III. Taking Forward the CFA's Work on Taxation and Electronic Commerce; Chapter 6. The Next Phase of Implementing the Taxation Framework Conditions: Progressing Further Work...; Annexes; Annex I. The Ottawa Taxation Framework Conditions; Annex II. Organisation Chart of the CFA's Work on Electronic Commerce (1999-2000); Annex III. Composition of the Technical Advisory Groups (TAGS) (1999-2000);
Note:
Description based upon print version of record
DOI:
10.1787/9789264189799-en
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