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 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' intensive dialogue with the international business community and with non-member economies. As such it is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenges presented by e-commerce.

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 and Recommended Approaches
Chapter 3. Tax Administration Aspects of Electronic Commerce: Responding to the Challenges and Opportunities
Chapter 4. Application of Tax Treaty Concepts to Electronic Commerce
-Clarification on the Application of the Permanent Establishment Definition in E-Commerce: Changes to the Commentary on Article 5 of the Model Tax Convention on Income and Capital
-Treaty Characterisation Issues
-Attribution of Profit to a Permanent Establishment Involved in Electronic Commerce Transactions
-Impact of the Communications Revolution on the Application of "Place of Effective Management" as a Tie Breaker Rule
-Appendices to Chapter 4
Part II. Input from the Techical Advisory Groups (TAGs)
-Main Findings/Conclusions of the Consumption Tax TAG
-Main Findings/Conclusions of the Technology TAG
-Main Findings/Conclusions of the Professional Data Assessment TAG
-Main Findings/Conclusions of the Treaty Characterisation TAG
Part III. Taking Forward the CFA's Work on Taxation and Electronic Commerce
Chapter 6. The Next Phase of Implementing Taxation Framework Conditions: Progressing Further Work and Strengthening the International Dialogue
Annex I. The Ottawa Taxation Framework Conditions
Annex II. Electronic Commerce: Taxation Framework Conditions
Annex III. Composition of the Technical Advisory Groups