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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,...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: Organisation for Economic Co-operation and Development
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Paris : OECD Publishing, 2019.
Temas:
Acceso en línea:Texto completo