IMF: Administering the VAT on Imported Digital Services and Low-Value Imported Goods

The International Monetary Fund has published this Technical note and manual which addresses the following questions:

What are the main challenges in administering VAT on imported digital services and the measures that countries have introduced to address the challenges?
What are the main challenges in administering VAT on low-value imported goods and the measures that countries have introduced to address the challenges?
What are the key tasks in implementing the measures for improving the administration of VAT on imported digital services and low-value imported goods?