Consumption taxation of cross border services and intangible property in the context of e-commerce: Guidelines on the definition of place of consumption

1 Jan 2003

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Manuals and Handbooks

Author: Organisation for Economic Co-operation and Development

The Guidelines are intended to assist OECD member states in the implementation of the Taxation Framework Conditions aimed at preventing double taxation or unintentional non-taxation, particularly in the context of international cross-border electronic commerce.