documento electrónico

Inglés

Documentos de Trabajo - CIAT

2021

58 p

1. Executive Summary 2. Purpose and Scope 3. The digitalization of the economy in Latin America, the Caribbean, and the world: brief contextualization 4. Digital economy: new forms of business,economic effects, and taxation challenges 5. Challenges of the digital economy for value added tax 6. Initiatives implemented to address the challenges of the digital economy for the value added tax 7. Potential VAT revenue on the digital economy 8. Conclusions, main lessons, and perspectives