This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. H

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

A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and

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

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert