The IMF is promoting harmonised VAT / GST on global e-commerce goods and digital services alongside its wider monetary role. Here’s their latest global survey,
This technical note addresses the following questions:
• 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?
• 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?
• 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?
Source IMF
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