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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Détails bibliographiques
Cote:Libro Electrónico
Collectivité auteur: Organisation for Economic Co-operation and Development
Format: Électronique eBook
Langue:Inglés
Publié: Paris : OECD Publishing, 2019.
Sujets:
Electronic commerce > Taxation.
Sales tax.
Value-added tax.
Internet > Taxation.
Digital media > Economic aspects.
Business enterprises > Taxation.
Commerce électronique > Impôts.
Taxe de vente.
Taxe à la valeur ajoutée.
Internet > Impôts.
Médias numériques > Aspect économique.
Entreprises > Impôts.
Business enterprises > Taxation
Electronic commerce > Taxation
Internet > Taxation
Sales tax
Value-added tax
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