Value added tax (VAT) is the largest source of tax revenue on average in Latin America and the Caribbean (LAC), at 27.7 percent of total tax revenues in 2019. The need for action to ensure that VAT is collected efficiently and effectively on the fast- growing volumes of e-commerce sales is high. Governments worldwide have recognized that the VAT challenges of the digital economy require a globally coordinated response. This toolkit provides comprehensive...
See More
DETAILS
-
2021/08/31
-
Report
-
AUS0002525
-
2
-
2021/09/15
-
Disclosed
-
Highlights and Key Recommendations
DOWNLOADS
COMPLETE REPORT
Official version of document (may contain signatures, etc)
-
Total Downloads** : 94
*The text version is uncorrected OCR text and is included solely to benefit users with slow connectivity.
Citation
Alam,Hanif; Buydens,Stephane; Ecker,Thomas; Jimenez,Eduardo; Lee,Hanna.
Multi-Regional Digital VAT Guidelines to Strengthen DRM : VAT Digital Toolkit for Latin America and the Caribbean Region (Vol. 2 of 2) : Highlights and Key Recommendations (Spanish). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/404351631685299823