More specifically, consumer protection was raised in relation to the possible misuse of domain names such as ‘.lawyer’ and ‘.doctor’. If the registration for these domains is not regulated (i.e. if it does not require a law or medical degree), registration under these domains could be misused, which could ultimately harm Internet users and consumers. Consumer protection is most directly related to the following Internet policy issues: the Internet of Things, cybersecurity, digital signatures, cybercrime, data protection, jurisdiction, intermediaries, access, cloud computing (i.e., consumer protection is related to ensuring trust of consumers in cloud computing services), content policy, and multilingualism. Possible gaps in dealing with consumer protection The mechanisms analysed appear to indicate the existence of a capacity gap for the representation of consumer interests in international bodies dealing with relevant aspects of Internet policy issues (e.g. ICANN, WTO). This capacity gap is particularly noticeable for consumers from developing countries. Consumer protection laws vary by country. At global level, there seems to be a gap in the harmonisation of legislation in this domain. On the policy level, there is insufficient coordination among various policy initiatives and processes in addressing the online aspects of consumer protection. Work is ongoing in both the OECD and the United Nations to update their guidelines on consumer protection, with a view to better reflect e-commerce. 6.4 Taxation The question of taxation on the Internet has become particularly relevant since the financial crisis in 2008. For many governments, the growing volume of economic activities of the Internet is the first place where they can increase fiscal income. Status of governance mechanisms for taxation The OECD has adopted the Ottawa Principles that specify that e-commerce should not have special taxation treatment. E-commerce should be taxed like any other commercial transaction. The Ottawa Principles introduced a ‘destination’ principle that specifies that taxes should be collected on the consumer’s side of transactions. The OECD’s Ottawa Principles remain the main governance mechanism in the field of taxation on the Internet. Taxation is most directly related to the following Internet policy issues: the Internet of Things, arbitration, jurisdiction, intermediaries, e-commerce, e-payment, access, cloud computing, and content policy. 37