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The Post Montreal Strategy
The aims:
To follow up the Montreal discussions, the co-sponsoring organizations will:
- Continue to discuss the key tax administrative issues raised by electronic commerce with a view to developing a taxation framework that can accommodate established taxation principles that operate across a wide range of countries.
- Encourage governments to identify the opportunities provided by the new technologies to improve taxpayer service and to reduce compliance costs for taxpayers and administrative costs for tax administrations
- Assist governments to identify taxpayers engaged in e-commerce and to audit, assess and collect tax due
More generally, the sponsoring organizations will:
- Identify outstanding e-commerce issues which require joint work
- Strengthen the ties between them thereby improving the level and quality of communications and assist in the development of a framework for improved co-operation including areas that go beyond e-commerce
The Means
To achieve these aims the sponsoring organizations will:
- Maintain the informal steering group which has contributed to the success of the Montreal conference
- Develop links between the websites of each of the participating organizations
- Develop joint papers on issues of concern to tax administrations where common guidelines and best practices could emerge
- Develop further the joint training programmes which already exist between the organizations
- Explore the hosting of further conferences on topics of mutual interest to their member countries
- Date modified:
- 2001-06-06