Administering The Value Added Tax On Imported Digital Services And Low Value Imported Goods
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Author |
: John Brondolo |
Publisher |
: International Monetary Fund |
Total Pages |
: 40 |
Release |
: 2021-05-21 |
ISBN-10 |
: 9781513576480 |
ISBN-13 |
: 1513576488 |
Rating |
: 4/5 (80 Downloads) |
Synopsis Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods by : John Brondolo
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?
Author |
: OECD |
Publisher |
: Org. for Economic Cooperation & Development |
Total Pages |
: 0 |
Release |
: 2017 |
ISBN-10 |
: 9264272046 |
ISBN-13 |
: 9789264272040 |
Rating |
: 4/5 (46 Downloads) |
Synopsis International VAT/GST Guidelines by : OECD
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author |
: |
Publisher |
: International Monetary Fund |
Total Pages |
: 51 |
Release |
: |
ISBN-10 |
: 9798400290244 |
ISBN-13 |
: |
Rating |
: 4/5 (44 Downloads) |
Author |
: John Brondolo |
Publisher |
: International Monetary Fund |
Total Pages |
: 67 |
Release |
: 2016-03-17 |
ISBN-10 |
: 9781475523614 |
ISBN-13 |
: 1475523610 |
Rating |
: 4/5 (14 Downloads) |
Synopsis Tax Administration Reform in China by : John Brondolo
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author |
: OECD |
Publisher |
: OECD Publishing |
Total Pages |
: 355 |
Release |
: 2021-09-15 |
ISBN-10 |
: 9789264424081 |
ISBN-13 |
: 9264424083 |
Rating |
: 4/5 (81 Downloads) |
Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author |
: International Monetary Fund. Fiscal Affairs Dept. |
Publisher |
: International Monetary Fund |
Total Pages |
: 86 |
Release |
: 2011-08-03 |
ISBN-10 |
: 9781498339247 |
ISBN-13 |
: 1498339247 |
Rating |
: 4/5 (47 Downloads) |
Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Author |
: |
Publisher |
: Oxford University Press |
Total Pages |
: 401 |
Release |
: 2023-12-14 |
ISBN-10 |
: 9780198888307 |
ISBN-13 |
: 0198888309 |
Rating |
: 4/5 (07 Downloads) |
Synopsis Vat in the Digital Era by :
With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
Author |
: Ms. Era Dabla-Norris |
Publisher |
: International Monetary Fund |
Total Pages |
: 75 |
Release |
: 2021-09-14 |
ISBN-10 |
: 9781513577425 |
ISBN-13 |
: 1513577425 |
Rating |
: 4/5 (25 Downloads) |
Synopsis Digitalization and Taxation in Asia by : Ms. Era Dabla-Norris
Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.
Author |
: Mr. Augusto A Perez Azcarraga |
Publisher |
: International Monetary Fund |
Total Pages |
: 320 |
Release |
: 2022-06-15 |
ISBN-10 |
: 9798400200120 |
ISBN-13 |
: |
Rating |
: 4/5 (20 Downloads) |
Synopsis Customs Matters by : Mr. Augusto A Perez Azcarraga
Customs administrations around the world face new challenges: an increasing volume of international trade, a revolution in new technologies, and fundamental changes in business models. The benefits of a well-performing customs administration are clear, as is the need to develop efficient, effective, fair, and modern customs administrations. Customs Matters analyzes the many changes and challenges customs administrations face and pro-poses ways to address them. By offering a cross-sectional view of the main aspects of customs ad-ministration, the book guides policymakers and customs officials as they evaluate the current state of their customs system with a view to developing, reinforcing, or relaunching their own roadmaps for customs modernization.
Author |
: Mr.Liam P. Ebrill |
Publisher |
: International Monetary Fund |
Total Pages |
: 242 |
Release |
: 2001-11-05 |
ISBN-10 |
: 9781589060265 |
ISBN-13 |
: 1589060261 |
Rating |
: 4/5 (65 Downloads) |
Synopsis The Modern VAT by : Mr.Liam P. Ebrill
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.