22-février-2006
Français, , 375kb
L'OCDE lance un nouveau projet qui a pour objectif de fournir des informations aux gouvernements sur l'application de la taxe sur la valeur ajoutée (TVA) dans le cadre des échanges internationaux.
30-January-2005
English, PDF, 239kb
The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.
30-June-2004
English, PDF, 304kb
The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.
1-August-2003
English, , 23kb
The Guidelines below are intended to achieve the practical application of the Taxation Framework Conditions in order to prevent double taxation or unintentional non taxation, particularly in the context of international cross border electronic commerce.
1-August-2003
English
Introduction to the OECD's Consumption Tax Guidance Series.
1-June-2001
English, PDF, 3,300kb
Report from the Committee on Fiscal Affairs on the taxation of electronic commerce
1-February-2001
English, PDF, 279kb
The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce