Abstract
Ravaged by centuries of wars and decimated by WWI and II, the E.U. was created in 1957 for the express purpose of establishing a peaceful and unified European Union. The establishment of the OECD in 1967 was crucial to global harmonization with regard to international taxation. Furthermore, the OECD is internationally recognised as a forerunner in the issuing of commentary pertinent to eCommerce and the taxing implications of eCommerce.
Analogous to the OECD, the E.U.’s taxation policies and commentary on the next generation of commercial transactions, that is, eCommerce, implicate salient points at issue, especially in respect of VAT. Indeed, the EU VAT Directive addresses services supplied electronically and may be compared to a multinational treaty agreement between EU Member States.
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- 1.
Vogel, Klaus, Professor Dr; University of Munich and Co-authors, Klaus Vogel on Double Tax Conventions, 2nd Ed (1991), Netherlands, p10.
- 2.
supra.
- 3.
OECD Overview of the OECD: What is it? History? Who does what? Structure of the organisation? Available at http://www.oecd.org/document/18/0,3343,en_2649_201185_2068050_1_1_1_1,00.html [Accessed 5 January 2009].
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OECD Overview of the OECD: What is it? History? Who does what? Structure of the organisation? Available at http://www.oecd.org/document/18/0,3343,en_2649_201185_2068050_1_1_1_1,00.html [Accessed 5 January 2009].
- 5.
supra.
- 6.
The OECD has issued several commentaries and a taxation framework pertinent to the subject, inter alia “Taxation and Electronic Commerce: Implementing the Ottawa Taxation Framework Conditions”, “OECD Tax Policy Studies, E-commerce: Transfer Pricing and Business Profits Taxation”, etc.
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Europa – The EU at a glance – The History of the European Union. Available at http://europa.eu/abc/history/index_en.htm [Accessed 2 July 2010].
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Europa – Summaries of EU Legislation – Taxation. Common system of value added tax (VAT) (‘the VAT Directive’). Available at http://www.europa.eu/legislation_summaries/taxation/131057_en.htm [Accessed 2 July 2010].
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Rendahl, Pernilla, Cross-Border Consumption Taxation of Digital Supplies, p17.
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Europa – Summaries of EU Legislation – Taxation. VAT: Special arrangements applicable to services supplied electronically. Available at http://www.europa.eu/legislation_summaries/taxation/131044_en.htm [Accessed 2 July 2010].
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Europa – Summaries of EU Legislation – Taxation. VAT: Special arrangements applicable to services supplied electronically. Was available at http://www.europa.eu/legislation_summaries/taxation/131044_en.htm. Accessed 2 July 2010.
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Bardopoulos, A.M. (2015). The OECD and the EU. In: eCommerce and the Effects of Technology on Taxation. Law, Governance and Technology Series, vol 22. Springer, Cham. https://doi.org/10.1007/978-3-319-15449-7_3
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