Indirect taxation of e-commerce and digital trade: implications for developing countries
Auteur :
United Nations Conference on Trade and Development
Éditeur :
United Nations
ISBN :
9789211130928
Date de publication :
30 juin 2025
Dimensions :
29,7 x 21,0 cm
Poids :
960 g
Langue :
Anglais
Pays d'origine :
USA
Examining the impact of e-commerce on taxation, this report explores global policy variations and the legal and technical challenges facing tax authorities. It highlights innovative methods and future options for adapting domestic and cross-border tax systems amid rapid technological and economic shifts.