§ Mr. Nigel JonesTo ask the Chancellor of the Exchequer what assessment he has made of the advantages and disadvantages of a worldwide tax treaty on electronic commerce. [60259]
§ Ms HewittThe Organisation for Economic Co-operation and Development (OECD) is the key forum in which discussions are taking place. A framework for the taxation of electronic commerce was presented to Ministers at the OECD conference on electronic commerce in Ottawa last month, and a future work programme endorsed.