This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digita

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the appli

Customs administrations around the world face new challenges: an increasing volume of international trade, a revolution in new technologies, and fundamental cha

Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This fac

This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for