Administering the value-added tax on imported digital services and low-value imported goods

John Brondolo and Mark Konza

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?

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Year of publication:	March 2021
Authors:	Brondolo, John ; Konza, Mark ; Acosta Ormaechea, Santiago Leonardo Enrique ; Martinez, Leonardo
Publisher:	Washington, DC : International Monetary Fund, Fiscal Affairs Department
Subject:	Tax administration \| Value-Added Tax \| Goods and Services Tax \| E-Commerce \| Cross-Border Digital Services \| Low-Value Imported Goods \| Umsatzsteuer \| Sales tax \| Finanzverwaltung \| Fiscal administration \| Electronic Commerce \| E-commerce \| Digitale Güter \| Digital goods \| Import \| Dienstleistungshandel \| Trade in services

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Extent:	1 Online-Ressource (circa 39 Seiten) Illustrationen
Series:	Technical notes and manuals / International Monetary Fund. - Washington, DC : IMF, ISSN 2522-7882, ZDB-ID 2571783-2. - Vol. volume 2021, issue 004
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature
Language:	English
ISBN:	978-1-5135-7648-0
Other identifiers:	10.5089/9781513576480.005 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013334933