Consumption taxation of cross border services and intangible property in the context of e-commerce: Guidelines on the definition of place of consumption
January 2003
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.