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Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
Language: en
Pages: 40
Authors: John Brondolo
Categories: Business & Economics
Type: BOOK - Published: 2021-05-21 - Publisher: International Monetary Fund

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This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digita
International VAT/GST Guidelines
Language: en
Pages: 116
Authors: Collectif
Categories: Business & Economics
Type: BOOK - Published: 2017-04-12 - Publisher: OECD

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Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for govern
Digitalization and Taxation in Asia
Language: en
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Authors: Ms. Era Dabla-Norris
Categories: Business & Economics
Type: BOOK - Published: 2021-09-14 - Publisher: International Monetary Fund

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Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This fac
Customs Matters
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Authors: Mr. Augusto A Perez Azcarraga
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Type: BOOK - Published: 2022-06-15 - Publisher: International Monetary Fund

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Customs administrations around the world face new challenges: an increasing volume of international trade, a revolution in new technologies, and fundamental cha
Vat in the Digital Era
Language: en
Pages: 401
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Type: BOOK - Published: 2023-12-14 - Publisher: Oxford University Press

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With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the appli