The OECD and the Regulation of Offshore E-Commerce

The Organization for Economic Co-operation and Development (OECD) is striving to establish a favorable environment for the development of e-commerce. In this perspective, offshore e-commerce is sometimes perceived as a threat, mainly because offshore jurisdictions offer plenty of opportunities for tax evasion.

The following questions have been addressed in this article:

Does the OECD have a regulatory role?
How does OECD contribute to regulate e-commerce taxation?
Is the OECD’s Harmful Tax Practice initiative totally fair?


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