Digital Services Tax : Country Practice and Technical Challenges

Digital platforms are transforming social, business, and economic norms, changing theway we interact, consume, and do business. Digital technologies present many opportunitiesand benefits for society and governments. They also provide new opportuni...

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Bibliographic Details
Main Authors: Cebreiro-Gomez, Ana, Clavey, Colin, Estevao, Marcello, Leigh-Pemberton, Jonathan, Stewart, Benjamin
Format: Report
Language:English
Published: World Bank, Washington, DC 2022
Subjects:
Online Access:http://documents.worldbank.org/curated/undefined/099725001112228984/P169976002e89a07209ae40d48d6ebb7154
http://hdl.handle.net/10986/36840
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Summary:Digital platforms are transforming social, business, and economic norms, changing theway we interact, consume, and do business. Digital technologies present many opportunitiesand benefits for society and governments. They also provide new opportunities for taxadministrations, such as prospects for better and more efficient tax collection by accessing newdata sources and improved international collaboration.