TAX MANAGEMENT AND E-COMMERCE: SERVICE TO THE GENERAL INTEREST
Tax Administrations must take advantage of the new situation:
Facilitating tax compliance
Saving on both tax management and corporate costs
Eliminating the distortional effects caused by a tax environment that favors non-EU countries and threatens EU tax revenues
Avoiding impediments influencing the development of e-commerce as an emerging economic activity
Recognizing that the taxation consequences have to be identical whether delivery of the service is effected online or by traditional means
Creating mechanisms that permit to collect all taxes authorized by law in an efficient way, so that tax administrations would not lose part of the tax base
Ministerio de Hacienda / Ministry of Finance. SPAIN