Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods /

Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods /

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...

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Bibliografische gegevens
Hoofdauteur:	Brondolo, John
Formaat:	Tijdschrift
Taal:	English
Gepubliceerd in:	Washington, D.C. : International Monetary Fund, 2021.
Reeks:	Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/004
Onderwerpen:	Business Taxes and Subsidies National Government Expenditures and Related Policies Tax Evasion and Avoidance
Online toegang:	Full text available on IMF

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