The role of digital platforms in the collection of VAT/GST on online sales.
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular,...
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| Online Access: |
Full Text (via ProQuest) |
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| Corporate Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris :
OECD Publishing,
2019.
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| Subjects: |