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

French

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.
Remark
Организацией экономического сотрудничества и развития; охватывают вопросы налогообложения, связанные с электронной торговлей.

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;
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