Oecd And The Collection Of Consumption TaxesThe practical implementation of the Ottawa Taxation Framework Conditions, as they relate to consumption taxation of international cross-border electronic commerce, can be successfully pursued through the application of the principle of taxation in the place of consumption. Existing arrangements with regard to international trade in goods currently meet the needs of governments in terms of effective tax collection, although there is a recognized need to maintain efforts to simplify and streamline such systems. There is however, a specific need to address the international treatment of cross-border trade in services and intangible property.
The following questions have been addressed in this article:What is the Consumption Tax Guidance Series Caveat?
What is the guideline on the Definition of the Place of Consumption?