E-TAX
February 1st, 2001
BY KEITH NUTHALLA GLOBAL consensus on the taxation of digitised e-commerce products has come one step closer to reality, with the release of a detailed consultation paper on the subject by the OECD.The importance of reaching such a deal amongst developed countries was underlined last year by an EU-US row over European plans to force American e-commerce corporations to register for VAT in Europe.A new consultation paper from the OECD's Technical Advisory Group on Treaty Characterisation, (TAG), has proposed a common approach for consumption taxes, regarding where ...
Full access to this article can be arranged with permission from the client that first ordered it. Please contact us to request access. Entries are uploaded to our archive at least one year after being published by a client – free access is restricted to International News Services journalists for background research only. The article date indicates when copy was filed to a client, not when posted to this archive. Upon client requests, International News Services will remove such articles from the archive or not upload them in the first place. They are included to demonstrate the breadth of topics undertaken by the agency and also to help promote clients’ coverage.