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E-commerce and tax
The OECD is an organisation of 30 member countries where governments discuss and develop economic and social policy. The original 20 members are in Western Europe and North America. Other member countries include Japan, Australia, New Zealand, Finland and more recently, Mexico, the Czech Republic, Hungary, Poland, Korea and the Slovak Republic.
The OECD website has more information on its wide-ranging activities.
OECD's Committee on Fiscal Affairs
Leading its tax work, the OECD's Committee on Fiscal Affairs provides a forum for the tax policy makers and administrators from member and non-member countries to:
- discuss current policy issues
- assist member countries to improve the design and operation of their tax systems
- promote cooperation and coordination among these countries in the area of tax
- encourage non-member countries to adopt tax practices which promote economic growth through the development of international trade and investment.
The detailed work of the Committee on Fiscal Affairs is carried out by a number of subsidiary groups of experts in particular areas drawn from member governments.
Find out more
The OECD publishes reports on e-commerce and our Policy Advice Division publishes comments on the OECD reports. See Related websites >
For any e-commerce queries not addressed here please contact Gary Morton.