01867cas a2200277 a 4500 AALejournalIMF021726 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513576480 2075-8669 BD-DhAAL BD-DhAAL Brondolo, John. Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods / John Brondolo. Washington, D.C. : International Monetary Fund, 2021. 1 online resource (39 pages) Technical Notes and Manuals <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods? Mode of access: Internet Business Taxes and Subsidies imf National Government Expenditures and Related Policies imf Tax Evasion and Avoidance imf Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/004 Full text available on IMF http://elibrary.imf.org/view/journals/005/2021/004/005.2021.issue-004-en.xml IMF e-Library