OECD: The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

In 2019, the OECD released a report on the role of digital platforms in the collection of VAT/GST on online sales carried out through the platform, particularly on transactions involving the importation of goods, where the OECD presented a range of possible approaches for the involvement of such platforms in the tax collection and analyzed the policy considerations for each approach.

Source OECD

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