HC Deb 15 January 2002 vol 378 cc253-4W
Mr. Lidington

To ask the Chancellor of the Exchequer what assessment he as made of the present and future impact of e-commerce on the concept for tax purposes of corporate residence. [26449]

Dawn Primarolo

E-commerce of itself is unlikely to have significant short-term impact on the concept for tax purposes of corporate residence. However the UK tax authorities continue to be engaged in discussions at OECD, in consultation with the business community, on this and related e-commerce issues.