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...
| 主要作者: | |
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2021.
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| 叢編: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2021/004 |
| 主題: | |
| 在線閱讀: | Full text available on IMF |