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Computer science --- Computer Science

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Comment les pouvoirs publics doivent-ils imposer le commerce électronique ? Quelles sont les incidences du commerce électronique sur les principes et régimes de fiscalité internationale actuels ? Quels problèmes administratifs son imposition pose-t-elle et comment peut-on les résoudre ? Comment les gouvernements peuvent-ils exploiter les nouvelles technologies pour améliorer les services aux contribuables et réduire le coût du respect de la réglementation ? Ce ne sont là que quelques-unes des questions pressantes traitées dans cet ouvrage. Ce livre propose un guide complet sur l’état d’avancement des travaux internationaux menés sous l’égide de l’OCDE sur ces questions. Il présente ainsi les conclusions et recommandations qui se dessinent dans un large éventail de domaines relatifs à la politique et à l’administration fiscales. Il est également l'expression des réflexions les plus récentes du Comité des affaires fiscales de l’OCDE sur les problèmes de fiscalité liés au commerce électronique et sur les progrès de la mise en oeuvre des Conditions cadres d’Ottawa sur la fiscalité. On y trouvera un certain nombre de documents destinés à être diffusés publiquement pour examen et commentaires ainsi que des précisions sur les résultats du dialogue intensif mené au cours de ces deux dernières années avec les milieux d’affaires internationaux et les économies non membres. En tant que tel, cet ouvrage constitue une référence inestimable pour tous ceux qui s’intéressent à la façon dont les pouvoirs publics du monde entier réagissent aux problèmes fiscaux que pose le commerce électronique.

Science and Technology --- Taxation

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The Guidelines for Consumer Protection in the Context of Electronic Commerce are designed to help ensure that consumers are no less protected when shopping on line than they are when they buy from their local store or order from a catalogue. By setting out the core characteristics of effective consumer protection for online business-to-consumer transactions, the Guidelines are intended to help eliminate some of the uncertainties that both consumers and businesses encounter when buying and selling on line. The Guidelines reflect existing legal protections available to consumers in more traditional forms of commerce. Their aim is to encourage: - fair business, advertising and marketing practices; - clear information about an online business’s identity, the goods or services it offers and the terms and conditions of any transaction; - a transparent process for the confirmation of transactions; - secure payment mechanisms; - fair, timely and affordable dispute resolution and redress; - privacy protection; and - consumer and business education.

Science and Technology --- Governance

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The Guidelines for Consumer Protection in the Context of Electronic Commerce are designed to help ensure that consumers are no less protected when shopping on line than they are when they buy from their local store or order from a catalogue. By setting out the core characteristics of effective consumer protection for online business-to-consumer transactions, the Guidelines are intended to help eliminate some of the uncertainties that both consumers and businesses encounter when buying and selling on line. The Guidelines reflect existing legal protections available to consumers in more traditional forms of commerce. Their aim is to encourage: - fair business, advertising and marketing practices; - clear information about an online business’s identity, the goods or services it offers and the terms and conditions of any transaction; - a transparent process for the confirmation of transactions; - secure payment mechanisms; - fair, timely and affordable dispute resolution and redress; - privacy protection; and - consumer and business education.

Science and Technology --- Governance

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The Guidelines for Consumer Protection in the Context of Electronic Commerce are designed to help ensure that consumers are no less protected when shopping on line than they are when they buy from their local store or order from a catalogue. By setting out the core characteristics of effective consumer protection for online business-to-consumer transactions, the Guidelines are intended to help eliminate some of the uncertainties that both consumers and businesses encounter when buying and selling on line. The Guidelines reflect existing legal protections available to consumers in more traditional forms of commerce. Their aim is to encourage: - fair business, advertising and marketing practices; - clear information about an online business’s identity, the goods or services it offers and the terms and conditions of any transaction; - a transparent process for the confirmation of transactions; - secure payment mechanisms; - fair, timely and affordable dispute resolution and redress; - privacy protection; and - consumer and business education.

Science and Technology --- Governance