VAT Digital Toolkit for Latin America and the Caribbean
This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities. VAT is the largest source of tax revenue on average in the LAC region. The main e-commerce VAT challenges relate to the strong growth in online sales of services and digital products to private consumers ("apps", music and movie streaming, gaming, ride-hailing, etc.) and to the exponential growth in online sales of low-value imported goods, often by foreign sellers, on which VAT is not collected effectively under existing rules. This Toolkit provides detailed guidance for the successful implementation of a comprehensive VAT strategy directed at all types of e-commerce. It is designed to help governments secure important VAT revenues and to safeguard an even playing field between brick-and-mortar stores and foreign online sellers. The Toolkit has been produced by the OECD in partnership with the World Bank Group (WBG), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB).
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Language: | English |
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Inter-American Development Bank
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Subjects: | Value-Added Tax, Service Provider, Digital Platform, Taxation, Customs Administration, Loan Operation, Economy, E-Commerce, Tax Policy, Business-to-Business, Digital Economy, N46 - Latin America • Caribbean, VAT;tax revenue, |
Online Access: | http://dx.doi.org/10.18235/0004116 https://publications.iadb.org/en/vat-digital-toolkit-latin-america-and-caribbean |
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dig-bid-node-318952022-11-08T21:39:05ZVAT Digital Toolkit for Latin America and the Caribbean 2022-03-17T00:03:00+0000 http://dx.doi.org/10.18235/0004116 https://publications.iadb.org/en/vat-digital-toolkit-latin-america-and-caribbean Inter-American Development Bank Value-Added Tax Service Provider Digital Platform Taxation Customs Administration Loan Operation Economy E-Commerce Tax Policy Business-to-Business Digital Economy N46 - Latin America • Caribbean VAT;tax revenue This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities. VAT is the largest source of tax revenue on average in the LAC region. The main e-commerce VAT challenges relate to the strong growth in online sales of services and digital products to private consumers ("apps", music and movie streaming, gaming, ride-hailing, etc.) and to the exponential growth in online sales of low-value imported goods, often by foreign sellers, on which VAT is not collected effectively under existing rules. This Toolkit provides detailed guidance for the successful implementation of a comprehensive VAT strategy directed at all types of e-commerce. It is designed to help governments secure important VAT revenues and to safeguard an even playing field between brick-and-mortar stores and foreign online sellers. The Toolkit has been produced by the OECD in partnership with the World Bank Group (WBG), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB). Inter-American Development Bank Inter American Development Bank Organization for Economic Cooperation and Development Inter American Center of Tax Administrations World Bank IDB Publications Latin America and the Caribbean en |
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Value-Added Tax Service Provider Digital Platform Taxation Customs Administration Loan Operation Economy E-Commerce Tax Policy Business-to-Business Digital Economy N46 - Latin America • Caribbean VAT;tax revenue Value-Added Tax Service Provider Digital Platform Taxation Customs Administration Loan Operation Economy E-Commerce Tax Policy Business-to-Business Digital Economy N46 - Latin America • Caribbean VAT;tax revenue |
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Value-Added Tax Service Provider Digital Platform Taxation Customs Administration Loan Operation Economy E-Commerce Tax Policy Business-to-Business Digital Economy N46 - Latin America • Caribbean VAT;tax revenue Value-Added Tax Service Provider Digital Platform Taxation Customs Administration Loan Operation Economy E-Commerce Tax Policy Business-to-Business Digital Economy N46 - Latin America • Caribbean VAT;tax revenue Inter-American Development Bank VAT Digital Toolkit for Latin America and the Caribbean |
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This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities. VAT is the largest source of tax revenue on average in the LAC region. The main e-commerce VAT challenges relate to the strong growth in online sales of services and digital products to private consumers ("apps", music and movie streaming, gaming, ride-hailing, etc.) and to the exponential growth in online sales of low-value imported goods, often by foreign sellers, on which VAT is not collected effectively under existing rules. This Toolkit provides detailed guidance for the successful implementation of a comprehensive VAT strategy directed at all types of e-commerce. It is designed to help governments secure important VAT revenues and to safeguard an even playing field between brick-and-mortar stores and foreign online sellers. The Toolkit has been produced by the OECD in partnership with the World Bank Group (WBG), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB). |
author2 |
Inter American Development Bank |
author_facet |
Inter American Development Bank Inter-American Development Bank |
topic_facet |
Value-Added Tax Service Provider Digital Platform Taxation Customs Administration Loan Operation Economy E-Commerce Tax Policy Business-to-Business Digital Economy N46 - Latin America • Caribbean VAT;tax revenue |
author |
Inter-American Development Bank |
author_sort |
Inter-American Development Bank |
title |
VAT Digital Toolkit for Latin America and the Caribbean |
title_short |
VAT Digital Toolkit for Latin America and the Caribbean |
title_full |
VAT Digital Toolkit for Latin America and the Caribbean |
title_fullStr |
VAT Digital Toolkit for Latin America and the Caribbean |
title_full_unstemmed |
VAT Digital Toolkit for Latin America and the Caribbean |
title_sort |
vat digital toolkit for latin america and the caribbean |
publisher |
Inter-American Development Bank |
url |
http://dx.doi.org/10.18235/0004116 https://publications.iadb.org/en/vat-digital-toolkit-latin-america-and-caribbean |
work_keys_str_mv |
AT interamericandevelopmentbank vatdigitaltoolkitforlatinamericaandthecaribbean |
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1809108291609952256 |