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...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Brondolo, John
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2021.
Sarja:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/004
Aiheet:
Linkit:Full text available on IMF