On 12 February, following much consultation, the Organisation for Economic Co-operation and Development (OECD) announced that it had come to a number of important conclusions and recommendations that will pave the way for greater certainty in the taxation of e-commerce among businesses and consumers.
These conclusions and recommendations by the OECD’s committee on fiscal affairs and the business/government advisory groups cover three main areas: international direct taxation; consumption taxes; and tax administration.
