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Guidelines on the Definition of the Place of Consumption in the Context of E-commerce

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Citation Edit

OECD, Guidelines on the Definition of the Place of Consumption in the Context of E-commerce (2001) (full-text).

Overview Edit

These Guidelines wre intended to achieve the practical application of the OECD Taxation Framework Conditions in order to prevent double taxation or unintentional non-taxation, particularly in the context of international cross-border electronic commerce.

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