Ministerio de Hacienda / Ministry of Finance. SPAIN
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