Date of this Version
10-24-2001
Document Type
Conference Paper
Abstract
[Extract] 1997 saw the release of numerous detailed reports on the Internet and how transactions taking place over the Internet should be taxed. 1998 was the year of great debate over the effectiveness of existing tax rules and how, if at all, they should be adapted to deal with the Internet. Within the tax community, the general level of understanding of the Internet and its effect on taxation has grown to the extent that any debate on the topic is increasingly sophisticated. The International Fiscal Association focus and the Organisation for Economic Cooperation and Development (OECD) Ministerial Conference in Ottawa in October 1998 assisted this process. Since then, the tax community has attempted to take the most promising ideas and explore the effect of their implementation on national revenue bases and international trade. This has occurred, for example, at the international level through the OECD working groups and at the domestic level with the US Advisory Commission on Electronic Commerce. Ultimately, the result should provide the basis for international consensus on the development and implementation of principles that satisfy a broad majority of nations.
Publication Details
Bentley, Duncan (2002) A Model For Electronic Commerce Tax Collection Seminar presentation at the City University of Hong Kong, 24 October 2001 (Hong Kong).
Copyright © Duncan Bentley 2002. All Rights Reserved.