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Cross Border E-Commerce And The Gst/Hst: Towards International Consensus Or Divergence?, Keith R. Evans
Cross Border E-Commerce And The Gst/Hst: Towards International Consensus Or Divergence?, Keith R. Evans
Canadian Journal of Law and Technology
In February 2001, the OECD issued a draft report on ‘‘Consumption Tax Aspects of Electronic Commerce’’. The purpose of this report was to seek comments on Working Party No. 9’s conclusions and recommendations in respect of the approach to be taken on the application of consumption taxes to e-commerce in light of the Ottawa Taxation Framework Conditions. The 1998 Conditions called for the taxation principles that applied to traditional commerce to be the guide for the taxation of e-commerce, to ensure non-discriminatory tax treatment of electronic commerce transactions. In November 2001, the Canada Customs and Revenue Agency (‘‘CCRA’’) issued its …