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|c 5.00 USD
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|z 9781513576480
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|a 2075-8669
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|a BD-DhAAL
|c BD-DhAAL
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|a Brondolo, John.
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|a Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods /
|c John Brondolo.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2021.
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| 300 |
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|a 1 online resource (39 pages)
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|a Technical Notes and Manuals
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| 500 |
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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| 500 |
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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?
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| 538 |
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|a Mode of access: Internet
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| 650 |
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|a Business Taxes and Subsidies
|2 imf
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| 650 |
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|a National Government Expenditures and Related Policies
|2 imf
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|a Tax Evasion and Avoidance
|2 imf
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| 830 |
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|a Technical Notes and Manuals; Technical Notes and Manuals ;
|v No. 2021/004
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/005/2021/004/005.2021.issue-004-en.xml
|z IMF e-Library
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