The Resource VAT digital toolkit for Latin America and the Caribbean

VAT digital toolkit for Latin America and the Caribbean

Label
VAT digital toolkit for Latin America and the Caribbean
Title
VAT digital toolkit for Latin America and the Caribbean
Subject
Language
eng
Summary
This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities. VAT is the largest source of tax revenue on average in the LAC region and LAC is one of the fastest growing e-commerce regions in the world. The main e-commerce VAT challenges relate to the strong growth in online sales of services and digital products to private consumers ("apps", music and movie streaming, gaming, ride-hailing, etc.) and to the exponential growth in online sales of low-value imported goods, often by foreign sellers, on which VAT is not collected effectively under existing rules. This Toolkit provides detailed guidance for the successful implementation of a comprehensive VAT strategy directed at all types of e-commerce. It is designed to help governments secure important VAT revenues and to safeguard an even playing field between brick-and-mortar stores and foreign online sellers
Geographic coverage
  • Latin America
  • Caribbean
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • VAT
  • digital economy
  • e-commerce
  • tax authorities
  • tax policy
  • collection of tax
  • audit
  • risk management
  • services
  • intangibles
  • import
  • sharing economy
  • platform economy
  • VAT registration
  • information technology
Label
VAT digital toolkit for Latin America and the Caribbean
Instantiates
Publication
Extent
423 p.
Label
VAT digital toolkit for Latin America and the Caribbean
Publication
Extent
423 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932