Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
May 21, 2021
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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?
Subject: Expenditure, Imports, International trade, Revenue administration, Taxes, Value-added tax
Keywords: Africa, Australia and New Zealand, Caribbean, European Union practice, Global, Imports, non-resident supplier, Value-added tax, VAT return, VAT treatment, vendor collection approach
Pages:
39
Volume:
2021
DOI:
Issue:
004
Series:
Technical Notes and Manuals No. 2021/004
Stock No:
TNMEA2021004
ISBN:
9781513576480
ISSN:
2075-8669
