Cebreiro-Gomez, AnaClavey, ColinEstevao, MarcelloLeigh-Pemberton, JonathanStewart, Benjamin2022-01-182022-01-182022-01-06https://hdl.handle.net/10986/36840Digital 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.CC BY 3.0 IGODIGITAL SERVICESTAXATIONONLINE DIGITAL PLATFORMCROSS-BORDER SERVICES TRADEDigital Services TaxReportWorld BankCountry Practice and Technical Challenges10.1596/36840