Digital Continuous Transactional Reporting for Value Added Tax: Policy and Design Considerations for Introduction and Operation
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
下载链接：
https://www.oecd.org/en/publications/digital-continuous-transactional-reporting-for-value-added-tax_34c88c39-en.html
下载链接
链接失效反馈官方服务：
资源简介：
This report examines the design and operation aspects of digital continuous transactional reporting (DCTR) regimes for value added tax (VAT). It has been prepared in the context of a growing number of jurisdictions worldwide that have adopted or are considering the introduction of such regimes. DCTR typically requires the (near) real-time...
