Data Field | Value |
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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".
Sources:
Remark
Provide that rules for the consumption taxation of cross-border e-commerce should 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
Variant: Ottawa Taxation Framework Conditions for Electronic Commerce
Variant (capitalization): Ottawa taxation framework conditions
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);
Spanish
-
Condiciones del Marco Tributario de Ottawa
title
Source: S:E/C.18/2013/3 , párr. 10, p. 89.;
Russian
-
Оттавские условия налогообложения
title
Source: R:E/C.18/2013/3 , para 10, subpara 89 (9 Aug 2013);
Description
Приняты в 1998 г.
Организацией экономического сотрудничества и развития ; охватывают вопросы налогообложения, связанные с электронной торговлей .
Remark
Chinese
-
渥太华税务框架条件
title
Source: C:E/C.18/2013/3 , para 10, subpara 89 (9 Aug 2013);
Arabic
-
شروط إطار أوتاوا الضريبي
title
Source: A:E/2012/45 -E/C.18/2012/6 , para. 89 (20 February 2013); TRS & ATS terminologists;