Oecd And The Taxation Of E-commerce

The development of electronic commerce poses a number of taxation questions for all governments. In October 1998, the Organization for Economic Co-operation and Development (OECD) agreed on the Ottawa Taxation Framework Conditions. These set out a number of principles that governments were encouraged to adopt in their approach to taxation of the emerging e-commerce sector. Since 1998 the work of the OECD’s Committee on Fiscal Affairs (CFA) has continued to develop these principles into practical guidance for international application.

The following questions have been addressed in this article:

What are OECD e-commerce taxation principles?
What progress has been made in implementing the Ottawa Taxation Framework Conditions?


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