Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions
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 com...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2001.
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| Colección: | Taxation Taxation and electronic commerce
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705679006719 |
Tabla de Contenidos:
- ""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 � 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 � the Forum on Strategic Management�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) � tax implementation options""
- ""Table 1. Electronic service delivery trends""""Item c) � Special administrative challenges posed by electronic commerce in the area of harmful...""; ""Item d) � Manage the work of the PDA and Technology TAGs""; ""Item e) � Manage relations with other subsidiary bodies of the CFA""; ""Item f) � 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""
