OECD progresses towards achieving an international consensus on the tax treatment of E-commerce

Representatives of OECD governments have agreed on a number of important conclusions and recommendations that pave the way for greater certainty among businesses and consumers in relation to the taxation of electronic commerce. These conclusions and recommendations by the OECD's Committee on Fiscal Affairs, and the business/government advisory groups that it has set up, cover three main areas: international direct taxation; consumption taxes; and tax administration.