Digital Services Tax : Country Practice and Technical Challenges
Digital platforms are transforming social, business, and economic norms, changing theway we interact, consume, and do business. Digital technologies present many opportunitiesand benefits for society and governments. They also provide new opportunities for taxadministrations, such as prospects for better and more efficient tax collection by accessing newdata sources and improved international collaboration.
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Main Authors: | Cebreiro-Gomez, Ana, Clavey, Colin, Estevao, Marcello, Leigh-Pemberton, Jonathan, Stewart, Benjamin |
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Format: | Report biblioteca |
Language: | English |
Published: |
World Bank, Washington, DC
2022-01-06
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Subjects: | DIGITAL SERVICES, TAXATION, ONLINE DIGITAL PLATFORM, CROSS-BORDER SERVICES TRADE, |
Online Access: | http://documents.worldbank.org/curated/undefined/099725001112228984/P169976002e89a07209ae40d48d6ebb7154 http://hdl.handle.net/10986/36840 |
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