Taxation and electronic commerce: implementation the Ottawa taxation framework conditions/ OECD/ 2001

The conclusions reached in this publication provide the certainty that business and governments are seeking. I am particularly pleased that the proposals set out in this publication are the outcome of discussions between OECD governments, non-OECD governments and business. Non-member economies need to be involved in the OECD work since e-commerce requires globally accepted standards. Business needs to be involved since ultimately they have to operate any tax provisions put in place by governments.