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연구정보

[경제] Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

싱가포르 국외연구자료 연구보고서 - IMF 발간일 : 2022-05-21 등록일 : 2022-09-25 원문링크

This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

본 페이지에 등재된 자료는 운영기관(KIEP)EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.

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