Programme and presentations for the seminar on revenue implications of e-commerce

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

• Statistics on the evolution of e-commerce

• Recent developments and forecasts

 

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