Fact Sheet

The Post Montreal Strategy

The aims:
To follow up the Montreal discussions the co-sponsoring organizations will:

Continue to discuss the key tax administrative issues raised by electronic commerce with a view to developing a taxation framework that can accommodate established taxation principles that operate across a wide range of countries.
Encourage governments to identify the opportunities provided by the new technologies to improve taxpayer service and to reduce compliance costs for taxpayers and administrative costs for tax administrations
Assist governments to identify taxpayers engaged in e-commerce and to audit, assess and collect tax due

More generally, the sponsoring organizations will:

Identify outstanding e-commerce issues which require joint work
Strengthen the ties between them thereby improving the level and quality of communications and assist in the development of a framework for improved co-operation including areas that go beyond e-commerce

The Means
To achieve these aims the sponsoring organizations will:

Maintain the informal steering group which has contributed to the success of the Montreal conference
Develop links between the websites of each of the participating organizations
Develop joint papers on issues of concern to tax administrations where common guidelines and best practices could emerge
Develop further the joint training programmes which already exist between the organizations
Explore the hosting of further conferences on topics of mutual interest to their member countries