Publication:
Digital Services Tax: Country Practice and Technical Challenges

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dc.contributor.authorCebreiro-Gomez, Ana
dc.contributor.authorClavey, Colin
dc.contributor.authorEstevao, Marcello
dc.contributor.authorLeigh-Pemberton, Jonathan
dc.contributor.authorStewart, Benjamin
dc.date.accessioned2022-01-18T21:55:18Z
dc.date.available2022-01-18T21:55:18Z
dc.date.issued2022-01-06
dc.description.abstractDigital platforms are transforming social, business, and economic norms, changing theway we interact, consume, and do business. Digital technologies present many opportunitiesand benefits for society and governments. They also provide new opportunities for taxadministrations, such as prospects for better and more efficient tax collection by accessing newdata sources and improved international collaboration.en
dc.identifierhttp://documents.worldbank.org/curated/undefined/099725001112228984/P169976002e89a07209ae40d48d6ebb7154
dc.identifier.doi10.1596/36840
dc.identifier.urihttps://hdl.handle.net/10986/36840
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesEquitable Growth, Finance and Institutions Insight;
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectDIGITAL SERVICES
dc.subjectTAXATION
dc.subjectONLINE DIGITAL PLATFORM
dc.subjectCROSS-BORDER SERVICES TRADE
dc.titleDigital Services Taxen
dc.title.subtitleCountry Practice and Technical Challengesen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleDigital Services Tax
okr.date.disclosure2022-01-11
okr.date.doiregistration2025-05-07T09:32:22.250470Z
okr.date.lastmodified2022-01-11T00:00:00Zen
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Other Financial Sector Study
okr.docurlhttp://documents.worldbank.org/curated/undefined/099725001112228984/P169976002e89a07209ae40d48d6ebb7154
okr.guid099725001112228984
okr.identifier.externaldocumentum33701673
okr.identifier.internaldocumentum33701673
okr.identifier.report167859
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099725001112228984/pdf/P169976002e89a07209ae40d48d6ebb7154.pdfen
okr.topicInternational Economics and Trade::Trade and Services
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicInformation and Communication Technologies::ICT Economics
okr.topicInformation and Communication Technologies::ICT Policy and Strategies
okr.unitEFI-MTI-Macro/Fiscal-Tax (EMFTX)
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