Publication: Digital Services Tax: Country Practice and Technical Challenges

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Date
2022-01-06
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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.
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