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Book Cover
Book

Title Taxation and electronic commerce : implementing the Ottawa Taxation Framework Conditions
Published Paris : Organisation for Economic Co-operation and Development, [2001]
©2001

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Location Call no. Vol. Availability
 MELB  KN 285.4 Org/Tae  AVAILABLE
Description 236 pages ; 23 cm
Series Taxation
Taxation (Organisation for Economic Co-operation and Development)
Contents pt. 1. Emerging conclusions and recommendations by the Committee on Fiscal Affairs -- Overview of progress since the Ottawa 1998 conference -- Consumption tax aspects of electronic commerce: developing international guidelines and recommended approaches -- Tax administration aspects of electronic commerce: responding to the challenges and opportunities -- Application of tax treaty concepts to electronic commerce -- pt. 2. Input from the technical advisory groups (TAGs) -- Overview of the TAG process and its contribution to the CFA's work -- pt. 3. Taking forward the CFA's work on taxation and electronic commerce -- Next phase of implementing the taxation framework conditions: progressing further work and strengthening the international dialogue
Analysis OECD countries
Taxes
Electronic commerce
Treaties and conventions
Compliance (Taxation)
Overseas item
Notes "Taxation"--T.p
Bibliography Includes bibliographical references
Subject Internet industry -- Taxation.
Internet industry -- Taxation -- Law and legislation.
Electronic commerce -- Taxation -- Law and legislation.
Author Organisation for Economic Co-operation and Development.
LC no. 2001395625
ISBN 926418595X
Other Titles Implementing the Ottawa Taxation Framework Conditions