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