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Language: en
Pages: 40
Pages: 40
Type: BOOK - Published: 2021-05-21 - Publisher: International Monetary Fund
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digita
Language: en
Pages: 0
Pages: 0
Type: BOOK - Published: 2017 - Publisher: Org. for Economic Cooperation & Development
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti
Language: en
Pages: 86
Pages: 86
Type: BOOK - Published: 2011-08-03 - Publisher: International Monetary Fund
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
Language: en
Pages: 67
Pages: 67
Type: BOOK - Published: 2016-03-17 - Publisher: International Monetary Fund
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ complia
Language: en
Pages: 148
Pages: 148
Type: BOOK - Published: 2019-07-02 - Publisher: International Monetary Fund
This report reviews tax policy in the Maldives and identifies reform options to support efficiency, equity, and revenue. The absence of a broad-based personal i