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

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti

Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This fac

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ complia

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the appli