Eine Analyse der Vorschriften der Mehrwertsteuersystemrichtlinie nach der Verabschiedung des Mehrwertsteuerpakets fur den digitalen Handel macht deutlich, dass insbesondere im Bereich der B2C Drittstaatentransaktionen die geanderten Regelungen Mehrwertsteuerbetrug nicht wirksam verhindern konnen.
Value-added tax (VAT) generates significant government revenue in many countries and given their broad coverage, VAT measurements are useful indicators for economic and fiscal analyses.
For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever-to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals.
This report shows why Southeast Asian countries need to consider tax reforms after many struggled to finance massive public expenditure programs to combat COVID-19.
Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform challenges and outline opportunities.
This publication provides an overview of issues and areas that policymakers from members of the Asian Development Bank would want to be familiar with when embarking on planning and implementing a digital transformation of tax administration.
Esta obra analiza el atemporal conflicto entre los contribuyentes y las administraciones fiscales sobre los límites de la legítima planeación tributaria y las conductas elusivas, en el marco de la cláusula general antiabuso incorporada por Ley 1607 de 2012.
