About: 1998 Ottawa Taxation Framework Condition

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"The 1998 Ottawa Taxation Framework Condition provides that consumption taxation of cross-border electronic commerce should result in taxation in the jurisdiction where the consumption takes place This, whilst preserving tax neutrality, raises practical difficulties in ensuring collection of consumption taxes on cross-border business-to-consumer transactions of electronic services and intangible products. Collecting consumption taxes directly from the consumer is not efficient given the administrative difficulties. For cross-border supplies of goods (a far greater trade than for services and intangibles,) the problems are much reduced as Customs administrations are able to ensure collection of any consumption tax due online, before releasing the goods to the customer."

Attributes	Values
rdfs:label	1998 Ottawa Taxation Framework Condition
rdfs:comment	"The 1998 Ottawa Taxation Framework Condition provides that consumption taxation of cross-border electronic commerce should result in taxation in the jurisdiction where the consumption takes place This, whilst preserving tax neutrality, raises practical difficulties in ensuring collection of consumption taxes on cross-border business-to-consumer transactions of electronic services and intangible products. Collecting consumption taxes directly from the consumer is not efficient given the administrative difficulties. For cross-border supplies of goods (a far greater trade than for services and intangibles,) the problems are much reduced as Customs administrations are able to ensure collection of any consumption tax due online, before releasing the goods to the customer."
dcterms:subject	E-commerce International Canada Tax
abstract	"The 1998 Ottawa Taxation Framework Condition provides that consumption taxation of cross-border electronic commerce should result in taxation in the jurisdiction where the consumption takes place This, whilst preserving tax neutrality, raises practical difficulties in ensuring collection of consumption taxes on cross-border business-to-consumer transactions of electronic services and intangible products. Collecting consumption taxes directly from the consumer is not efficient given the administrative difficulties. For cross-border supplies of goods (a far greater trade than for services and intangibles,) the problems are much reduced as Customs administrations are able to ensure collection of any consumption tax due online, before releasing the goods to the customer."

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