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Vat in the Digital Era
Language: en
Pages: 401
Authors:
Categories: Law
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
The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
Language: en
Pages: 88
Authors: OECD
Categories:
Type: BOOK - Published: 2019-06-20 - Publisher: OECD Publishing

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This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerc
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: 0
Authors: OECD
Categories: Intangible property
Type: BOOK - Published: 2017 - Publisher: Org. for Economic Cooperation & Development

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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti
Taxable Supplies and Their Consideration in European VAT
Language: en
Pages:
Authors: Jasmin Kollmann
Categories:
Type: BOOK - Published: 2019 - Publisher:

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