§ Mr. ColmanTo ask the Chancellor of the Exchequer if he will make a statement on his policy in respect of(a) direct and (b) indirect taxation in relation to the tax treatment of e-commerce and its impact on any renegotiated double tax agreement. [103632]
§ Dawn PrimaroloThe Government's policy on the direct and indirect tax treatment of e-commerce is set out in the paper "Electronic Commerce: the UK's taxation agenda" which it published on 26 November.
The outcome of the ongoing work on the tax implications of e-commerce will be taken into account as appropriate in future double taxation agreements.