Ministerio de Hacienda / Ministry of Finance. SPAIN
E-COMMERCE TAXATION: SOME RECOMMENDATIONS (Spanish Tax Administration)
Elaboration of periodical statistical indicators for comparisons among the different countries degree of adaptation
Governments must promote the population knowledge of challenges raised by e-commerce and new technologies
Elaboration of ethical codes as a basis for international regulation regarding the matter
Favoring the incorporation in e-commerce of small and medium sized enterprises
Need of inter-administrative co-operation in legal maters related to e-commerce