RECOMMENDATIONS (Cont.)
Legislation and tax management must pay greater attention to the
globalization of the Economy and to international taxation laws.
Efforts for the establishment of an international tax framework
concerning e-commerce
Promotion of training programs for Tax Administrations workers
that show the e-commerce effects on taxation
Need of harmonization of the legislative differences in definitions of
services and intangible goods
Study of the repercussion of e-commerce on different economic
variables (employment, inflation rate, …)
Reforming procedures reinforcing the use of EDI and telematic
mechanisms