Ministerio de Hacienda / Ministry of Finance. SPAIN
INTERNATIONAL POINT OF VIEW. MAIN ORGANIZATIONS
OECD
Better services for taxpayers vs. fears caused by the potential negative effects of taxation of e-commerce
Need to study some aspects: identification of taxpayers, additional sources of information, control mechanisms
Consumption taxes: Rejection of double of null taxation
World Trade Organization (WTO):
Search of an adequate framework: GATT or GATS?
Conflicting positions about products supplied in digital form via electronic networks