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200 04$aThe role of digital platforms in the collection of vat/gst on online sales /$fOECD
210  1$aParis, France :$cOECD Publishing,$d[2019]
210  4$d2019
215   $a1 online resource (88 pages) $cillustrations
311   $a92-64-73705-7 
327   $aIntro -- Foreword -- Executive Summary -- Chapter 1. The VAT/GST collection challenges of digital trade and the role of digital platforms in addressing them -- 1.1. Introduction -- 1.2. Digital trade growth and its challenges for VAT/GST collection -- 1.2.1. Increasing digitalisation and the growth in e-commerce -- 1.2.2. The relevance for VAT/GST -- 1.2.3. The particular challenge of cross-border supplies of goods -- 1.3. Delivering consistent solutions for the involvement of digital platforms in the collection of VAT/GST on online sales -- 1.3.1. Objective of the report 1.3.2. Scope of the report -- 1.3.3. Sharing economy as a separate work stream -- 1.3.4. Overview of measures identified in the report -- Notes -- Chapter 2. The digital platform as the person liable for the VAT/GST on online sales (platform VAT/GST liability regimes) -- 2.1. Introduction -- 2.2. Full VAT/GST liability regime -- 2.2.1. Overview -- 2.2.2. What are "digital platforms" for the application of a full VAT/GST liability regime? -- Which indicators could be relevant for the application of the full VAT/GST liability regime? Indicators based on functions performed by the digital platforms -- Overarching principles for designing indicators for the full VAT/GST liability regime -- 2.2.3. Other aspects of designing the scope of a full VAT/GST liability regime -- Foreign digital platforms (i.e. operated by non-residents) vs. domestic platforms -- Foreign suppliers and/or domestic suppliers? -- Services/intangibles and/or goods? -- Services and intangibles: specific services (e.g. digital/electronic services) vs. all services -- Imported goods: low-value goods vs. all goods -- B2B and B2C supplies 2.2.4. Information needs that are considered relevant when operating under the full VAT/GST liability regime -- 2.2.5. VAT/GST collection and payment process under the full VAT/GST liability regime -- 2.2.6. Overarching policy design considerations with respect to the full VAT/GST liability regime -- 2.2.7. Additional policy design considerations for full VAT/GST liability regimes for online sales connected with an importation of low-value goods -- Basic operation of a full VAT/GST liability regime for online sales connected with imports of goods -- Fast-track customs clearance Minimising risks of double taxation -- VAT/GST adjustments and corrections including for returned goods -- 2.2.8. Overall assessment of the full VAT/GST liability regime -- 2.3. Other liability regimes for digital platforms in the collection and payment of VAT/GST on online sales -- Notes -- References -- Chapter 3. Other roles for digital platforms to support the collection of VAT/GST on online sales -- 3.1. Introduction -- 3.2. Information sharing obligation -- 3.2.1. Background and preliminary considerations -- 3.2.2. Scope and application of the obligation.
330   $aThis report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report "Addressing the Tax Challenges of the Digital Economy." It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
606   $aTaxation
615  0$aTaxation.
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906   $aBOOK
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996   $aThe role of digital platforms in the collection of vat$94106438
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