In recent years, and even more during COVID times, e-commerce has surged globally adding urgency for countries to adopt adequate policies and laws to benefit from online activities. Taxation of e-commerce is highly relevant in this context, with important implications for governments, businesses and consumers. The adoption of e-commerce and related new business models have created unique challenges to the administration and enforcement of traditional tax systems. The implications for taxation are numerous given the often-multi-jurisdictional nature of the transaction, and the potential anonymity of the parties.  Against this background, UNCTAD is organizing an Ad Hoc Expert Group Meeting on Electronic Commerce and Taxation, focusing on indirect e-commerce taxation, especially in the context of Business-to-Consumers (B2C) e-commerce and recent trends in adapting taxation to fit new models of domestic and cross-border economic activity.

The meeting will bring together tax experts and representatives from developing countries, International Organizations and Regional Organizations, academia and researchers, Civil Society Organizations and the private sector. 

The meeting will provide an opportunity for experts to identify and discuss the main challenges and opportunities for developing countries’ domestic tax systems resulting from e-commerce based on countries’ experiences. It will seek to solicit the views of experts on the most important factors to consider when designing legal frameworks for the taxation of e-commerce, looking at good practice around the world and possible implications (pros and cons) of different approaches.