> Guide to downloading
files.
|
Programme
Chair:
Ambassador Mary Whelan, Ireland
> Download
“Oral Report by the Chairperson of the seminar”, Word format, 30KB
10:00-11:00
First Session: Trends in e-commerce back
to top
Panelist:
- Mrs. Julie Meringer, Group Director, European Research
and Managing Director UK, Forrester Research.
> Download
“E-Commerce Next Wave: Productivity and Innovation”,
powerpoint
presentation, 883KB
11:00-12:00
Second Session:
Revenue effects of e-commerce and the underlying information
technology back
to top
Overview
- How
the development of e-commerce affects and may affect government
revenue (customs tariffs, consumption taxes, income taxes)
- How
information technologies provide opportunities for tax authorities
Panelist:
Mr. Walter Hellerstein, Francis Shackelford Professor of Taxation -
University of Georgia Law School, United States
> Download
“Electronic Commerce and the Challenge for Tax
Administration”, powerpoint
presentation, 89KB
> Download
“Electronic commerce and the challenge for tax administration”,
Word format, 92KB
Development
Dimension
- Sources
of government revenue in developing countries, dependence on
tariffs and taxes
- Current
taxation practices in developing countries
- Implications
of the moratorium on customs duties on electronic transmissions
for developing countries
- Other
revenue implications of e-commerce for developing countries: sales
tax, profit tax, etc.
Panelist:
Dr. Susanne Teltscher, Economic Affairs Officer, E-Commerce Branch,
UNCTAD
> Download
“Revenue Implications of E-Commerce: The Development Dimension”, powerpoint
presentation, 842KB
12:00-13:00
Third Session: Fiscal
implications of e-commerce: A WTO perspective
back
to top
- GATT/GATS
implications for customs duties (discrimination, progressive
liberalization and classification)
- GATT/GATS
implications for internal taxation (non-discrimination, regulatory
issues and classification)
- Issues
related to harmonization
- Considerations
relating to the moratorium on customs duties on electronic
transmissions
Panelist:
Mrs. Lee Tuthill, Counsellor, Trade in Services Division, WTO
> Download
“WTO implications of classification issues”, powerpoint
presentation, 291KB
15.00-16.30
Fourth Session: Government and
Private Sector Experiences back
to top
- Government
experiences
- Private
sector experiences
Panelists:
- Mr. Arthur Kerrigan, Head of Sector, International Services,
Electronic Commerce and Financial Services, Directorate-General for
Taxation and the Customs Union, European Communities
- Mr.
Suhaimi Nordin, Senior Manager, E-Commerce, Multimedia Development
Corporation, Malaysia
> Download
“Government and Private Sector Experiences”, powerpoint
presentation, 2038KB
- Senator
Philip Goddard, Special envoy for technology, trade and investment,
Prime Minister's Office, Barbados
> Download
“WTO Seminar on Revenue Implications of E-commerce”, Word format,
26KB
- Mr.
Morten Sven Johannessen, Corporate Project Leader for E-business,
Statoil, Norway
> Download
“e-Business in an international oil company”, powerpoint
presentation, 2041KB
- Mr.
James M. Kiiru, Department of External Trade, Ministry of Trade And
Industry, Kenya
> Download
“Revenue implications of e-commerce for development”, Word format,
50KB
|
> The
1999 seminar report
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