documento electrónico

Inglés

2021

423 p

This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities. This Toolkit Provides detailed guidance for the successful implementation of a comprehensive VAT strategy directed at all types of e-commerce. It is designed to help governments secure important VAT revenues and to safeguard an even playing field between brick-and-mortar stores and foreign online sellers.

1. Background. 2. Key trends in digital trade that are relevant for VAT policy and administration. 3. Effective collection of VAT on international digital trade – The recommended policy framework. 4. Administrative and operational implementation of the OECD policy framework for the collection of VAT on international digital trade. 5. Audit and risk management. 6. Checklists to support the implementation of the recommended policy framework for the collection of VAT on digital trade.