E-TAX

BY KEITH NUTHALL
A 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 ...


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