The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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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, it includes new measures to make digital...
