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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Detaylı Bibliyografya
Yazar: Brondolo, John
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2021.
Seri Bilgileri:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/004
Konular:
Online Erişim:Full text available on IMF