Publication: Digital Services Tax: Country Practice and Technical Challenges
Date
2022-01-06
ISSN
Published
2022-01-06
Author(s)
Cebreiro-Gomez, Ana
Clavey, Colin
Estevao, Marcello
Leigh-Pemberton, Jonathan
Stewart, Benjamin
Abstract
Digital 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.
Citation
“Cebreiro-Gomez, Ana; Clavey, Colin; Estevao, Marcello; Leigh-Pemberton, Jonathan; Stewart, Benjamin. 2022. Digital Services Tax : Country Practice and Technical Challenges. Equitable Growth, Finance and Institutions Insight;. © World Bank, Washington, DC. http://openknowledge.worldbank.org/handle/10986/36840 License: CC BY 3.0 IGO.”