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, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Year of publication: |
2019
|
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Authors: | OECD. |
Publisher: |
Paris : OECD Publishing |
Subject: | Social Web | Social web | Digitale Plattform | Digital platform | Electronic Commerce | E-commerce | Online-Handel | Online retailing | Digitalisierung | Digitization | Konsumentenverhalten | Consumer behaviour |
Saved in:
Online Resource
Extent: | 1 online resource (88 pages) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Description based on publisher supplied metadata and other sources. |
ISBN: | 978-92-64-34411-2 ; 978-92-64-63941-6 |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014328294
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