This mini‑track on e‑Tax and e‑Revenue coincides with the 10th anniversary of the landmark Ottawa meeting. Most concerns then related to widespread tax base erosion due, inter alia, to the anonymity of Internet activity, the high mobility of e‑business and the attraction of tax havens. Most, certainly not all, of these concerns have been allayed since but the debate as to what constitutes a Permanent Establishment (PE), and the level of attributable profits to such a PE, is ongoing. Using a case study scenario approach, I consider the tax issues which a typical MNC would encounter in seeking to reengineer its global activities. The conclusion highlights the need for more specific guidance in this area.

In this paper progress towards e‑government is perceived as contributing to the ultimate development of a Europe‑wide Information Society. We consider aspects of the development EU countries have made towards Information Society status. In the process we review current criteria and demonstrate their strong techno‑economic characteristics. We suggest that broader perspectives should be adopted in implementing e‑government. We identify some potential societal criteria necessary to attain the vision of an Information Society.

This contribution focuses on e‑Government as a comprehensive change programme and develops alternative scenarios with a view towards 2010. Empirical evidence of substantial risks to a successful implementation and operation of e‑Government calls for a forward‑looking approach and possible ways of correcting a wide‑spread neglect of long‑term innovation risks. The paper explores the scenario method as an established instrument for improving strategic decisions in a context of change, uncertainty and complex environments. Its application in a Europe‑wide research project leads to three macro‑scenarios with divergent implications for e‑Government prospects. The conclusions suggest particular requirements for developing more robust e‑Government strategies and encourage a wider use of scenario processes.

This paper provides an overview of the work currently being undertaken at an international level by the OASIS e‑Government Technical Committee on developing ICT standards for interoperability to support the work of putting government services on‑line. The work of the committee is on‑going and this paper provides a snapshot of current progress as at the date of this paper and assumes a certain level of awareness on the part of the reader of the new set of Internet technologies.

This paper reports on the development of an innovative Open Source Software solution called the Portable Knowledge Asset Development System (pKADS). pKADS is a desktop‑based knowledge management system whose purpose is to promote knowledge sharing in government and non‑government organisations, which the United Nations views a being pivotal to the inclusion of developing nations in the knowledge society. The institutional context for the development of this system is delineated, as are the system's conceptual and technical architectures. The paper concludes with suggestions for the application of pKADS and its implications in shaping subsequent e‑Government initiatives.

The Pellucid project is developing an adaptable and customisable platform for enabling . experience management in public organisations. Starting with a study of the three pilot applications, a uniform framework has been developed for experience management, based on the generation of 'active hints' that are presented to the user according to working context. Working context encompasses both position in the work process and domain‑specific characteristics, typically similarity to previous cases. The paper discusses the applications and the framework.

e‑Government holds the potential to facilitate the complementary use of information systems in government comprising both operational and strategic use. This paper argues that if this metamorphosis is to occur, managers are facing five key strategic challenges: 1) Assessing the demand paradox of e‑government. 2) Ensuring that gate‑keeping mechanisms of the street‑level bureaucrats are not eroding the dynamics of e‑government. 3) Use of IT to decrease the high labour intensity in public service provision. 4) Revisiting the employees' readiness for e‑government. 5) Building competences within government to ensure dynamic use of IT.

In December 2000, the city of Turku, Finland, outsourced its open care grocery shopping to an online grocery retailer. The city officials expected that an outside e‑commerce player would among other things bring time savings so that the open care service would be able to focus on caring for the elderly and the disabled at home. This paper examines the expected and realised effect of electronic commerce on the efficiency of the grocery shopping service from the viewpoint of the three main stakeholders: the customers, the employees and the management. The findings are based on employee and customer surveys as well as interviews with the open care management. The research combines both quantitative and qualitative methods.