Cover Image
Read Now

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...

Full description

Bibliographic Details
Main Author: Brondolo, John
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2021
Series:Technical Notes and Manuals
Subjects:
International Trade
Expenditures, Public
International Economics
Revenue Administration
Taxes
International Taxation
Value-added Tax
National Government Expenditures And Related Policies: General
Public Finance
Trade: General
Public Finance & Taxation
Tax Evasion And Avoidance
Monetary Economics
Business Taxes And Subsidies
Imports
Exports And Imports
Tax Administration And Procedure
Spendings Tax
Taxation
Expenditure
Singapore
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary: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 value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
Physical Description:39 pages
ISBN:9781513576480

Similar Items