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Home > Issue Groups > Taxation

Taxation (1999 - 2002)

The GBDe continues to work towards international coordination in the development of tax policies that will promote global electronic commerce for the benefit of businesses and consumers. This was partly achieved through the adoption of a monitoring role by which the GBDe has been able to respond rapidly to developments in taxation systems relating to e-commerce in important jurisdictions and also through deepening the dialogue with governments. Emphasis continues to be placed on the promotion of basic tax principles and their practical application with regard to both direct and indirect taxation.

Tax policy must address governments’ legitimate need to collect tax revenues to fund public services and eliminate competitive distortions faced by local industries. To find tax solutions that balance these national interests with global realities, the GBDe is committed to participating in government/industry dialogue on an international, regional and national basis.

The GBDe cautions that evolutionary changes in tax systems should not force businesses to make frequent and costly changes in the tax system or technological investments for tax reasons alone.

Basic Principles
Tax policy will greatly impact the potential growth of the emerging networked economy. Government and industry must work together to create a tax system that stimulates this digital marketplace. The GBDe recommends that governments rely on the following basic principles which would guide future GBDe work in this area:

See also these PDF downloads:
Taxation
GBDe Recommendations (Brussels), October 2002
EN PDF 202KB
Taxation
GBDe Recommendations (Tokyo), September 2001
EN PDF 214KB
Taxation
GBDe Recommendations (Miami), September 2000
EN PDF 161KB
Taxation and Tariffs
GBDe Recommendations (Paris), September 1999
EN PDF 97KB