eCommerce Topics that the OECD will probably address
Types of taxation:
- Consumption taxes: mainly Value Added Tax (VAT) and General Sales Tax (GST)
- Direct taxes
Direct Taxes
- do you treat a virtual business in the same way as a real world one. What are the additional risks and how do you handle them
Tax Administration
- registering on-line as an individual or a business
- perhaps given a "tax" digital certificate for use in generating tax receipts and records
- more efficient methods for businesses and individuals to submit tax returns, complete forms, pay tax due and get tax refunds
- providing help and advice on-line
- providing on-line access to tax data by businesses and individuals
- authentication and privacy concerns