Electronic commerce: Taxation framework conditions

E-commerce has the potential to become one of the great economic developments of the 21st Century. Along these lines, the Report by the Committee on Fiscal Affairs  (CFA) acknowledges that the technologies which underlie e-commerce offer revenue authorities significant new opportunities to improve taxpayer service. The CFA examines taxpayer service opportunities, the broad taxation principles as well as the challenges related to the implementation of the previously mentioned principles in the context of e-commerce.