References

Subjects

Financial management
Management
Economics

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English

Ottawa Taxation Framework Conditions title

Description Of the Organisation for Economic Co-operation and Development; as presented in the report of theOECD Committee on Fiscal Affairsentitled "Electronic Commerce: Taxation Framework Conditions" which was presented on 8 October 1998 at OECD Ottawa Ministerial conference "A Borderless World: Realising the Potential of Electronic Commerce".

Remark

Provide that rules for the consumption taxation of cross-border e-commerceshould result in taxation in the jurisdiction where the consumption takes place.

Variant: Ottawa Taxation Framework Conditions for Electronic Commerce

Variant (capitalization): Ottawa taxation framework conditions

Sources:

http://www.oecd.org/ctp/consumption/Taxation%20and%20eCommerce%202001.pdf (consulted Sep 2013);
E (and note):A/CN.9/579, para 49 (9 May 2005); http://www.oecd.org/tax/consumption/1923256.pdf (consulted Sep 2013);
E (var):A/AC.257/27/ADD.1, p 9 of E (20 Sep 2001);
E/C.18/2013/3, para 10, subpara 89 (9 Aug 2013);

French

Conditions cadres d'Ottawa sur la fiscalité title
Source: F: Selon http://www.oecd-ilibrary.org/docserver/download/2301012e.pdf?expires=1390423958&id=id&accname=ocid195767&checksum=90D288D59E3EFB68031EAB147F081836 (consulté janvier 2014);