Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

  • Brondolo J
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Abstract

… for those services. Here, some countries have adopted a general … of digital services. For example, Norway’s VAT Act (Section 1-3 j) defines digital services as those “electronic services …

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APA

Brondolo, J. (2021). Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods. Technical Notes and Manuals, 2021(004), 1. https://doi.org/10.5089/9781513576480.005

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