Report on Implementation of the Ottawa Taxation Framework Conditions

Type of Instrument
Other Instruments
01-01-2003

The Report offers an overview of e-commerce and the challenges that it poses to national governments. It explores the progress made on the Ottawa Taxation Framework Conditions on three aspects, i.e., direct taxes, consumption taxes and tax administration. Moreover, it proposes future work on the previously-mentioned three aspects. 

Share on FacebookTweetShare