Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods / John Brondolo.
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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| Online Access: |
Full Text (via IMF e-Library) |
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| Main Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2021.
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| Series: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2021/004. |
| Subjects: |