Guidelines on the Definition of the Place of Consumption in the Context of E-commerce

Citation

OECD, Guidelines on the Definition of the Place of Consumption in the Context of E-commerce (2001) (full-text).

Overview

These Guidelines wre intended to achieve the practical application of the OECD Taxation Framework Conditions in order to prevent double taxation or unintentional non-taxation, particularly in the context of international cross-border electronic commerce.