Readings (Cont.)
Harmonization of turnover taxes. Working Party Nº 1. European Commission. Indirect Taxes and e-commerce. June 1999
Selected Tax Policy Implications of Global Electronic Commerce. Department of the Treasury. USA. November 1996
Taxation Framework Conditions (Ministerial Report). OECD. Ottawa, CANADA. October 1998. http://www.oecd.org/daf/fa/E_COM/Ottawa.htm
OECD Forum on Electronic Commerce. OECD. Paris, FRANCE. 1999. http://www.oecd.org/daf/fa/e_com/paris99.htm
Technical Advisory Groups (TAGs). Discussions on key taxation issues in electronic commerce and work towards mutually agreeable solutions. OECD. http://www.oecd.org/daf/fa/e_com/tag.htm
Ministerio de Hacienda / Ministry of Finance. SPAIN