LEADER 05146nam 2200445 450 001 9910793915703321 005 20210515225840.0 010 $a92-64-36833-7 010 $a92-64-34411-X 010 $a92-64-63941-1 035 $a(CKB)4100000010355710 035 $a(MiAaPQ)EBC6410034 035 $a(Au-PeEL)EBL6410034 035 $a(OCoLC)1112710933 035 $a(NjHacI)994100000010355710 035 $a(BIP)070459034 035 $a(EXLCZ)994100000010355710 100 $a20210515d2019 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 04$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. 676 $a627.05 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910793915703321 996 $aThe role of digital platforms in the collection of vat$93724650 997 $aUNINA LEADER 03892nam 2200673 450 001 9910813713803321 005 20200520144314.0 010 $a0-231-53559-7 024 7 $a10.7312/desa16454 035 $a(CKB)2670000000429912 035 $a(EBL)1320438 035 $a(OCoLC)861292032 035 $a(SSID)ssj0001001085 035 $a(PQKBManifestationID)11541190 035 $a(PQKBTitleCode)TC0001001085 035 $a(PQKBWorkID)10965869 035 $a(PQKB)10308892 035 $a(StDuBDS)EDZ0000812740 035 $a(MiAaPQ)EBC1320438 035 $a(DE-B1597)458792 035 $a(OCoLC)859201468 035 $a(OCoLC)979967729 035 $a(DE-B1597)9780231535595 035 $a(Au-PeEL)EBL1320438 035 $a(CaPaEBR)ebr10774442 035 $a(CaONFJC)MIL562367 035 $a(EXLCZ)992670000000429912 100 $a20130305d2013 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCommerce with the universe $eAfrica, India, and the Afrasian imagination /$fGaurav Desai 210 1$aNew York :$cColumbia University Press,$d2013. 215 $a1 online resource (313 p.) 300 $aDescription based upon print version of record. 311 $a0-231-16455-6 311 $a0-231-16454-8 320 $aIncludes bibliographical references and index. 327 $aOcean and narration -- Old world orders: Amitav Ghosh and the writing of nostalgia -- Post-manichaean aesthetics: Asian texts and lives -- Through Indian eyes: travel and the performance of ethnicity -- Commerce as romance: Mehta, Madhvani, Manji -- Lighting a candle on Mount Kilimanjaro: partnering with Nyerere -- Anti anti-Asianism and the politics of dissent: M. G. Vassanji's The gunny sack -- Coda: Entangled lives. 330 $aReading the life narratives and literary texts of South Asians writing in and about East Africa, Gaurav Desai builds a surprising, alternative history of Africa's experience with slavery, migration, colonialism, nationalism, and globalization. Consulting Afrasian texts that are literary and nonfictional, political and private, he broadens the scope of African and South Asian scholarship and inspires a more nuanced understanding of the Indian Ocean's fertile routes of exchange.Desai shows how the Indian Ocean engendered a number of syncretic identities and shaped the medieval trade routes of the Islamicate empire, the early independence movements galvanized in part by Gandhi's southern African experiences, the invention of new ethnic nationalisms, and the rise of plural, multiethnic African nations. Calling attention to lives and literatures long neglected by traditional scholars, Desai introduces rich, interdisciplinary ways of thinking not only about this specific region but also about the very nature of ethnic history and identity. 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Introduction; II. The Literature; III. The Data; IV. Current Account Divergences and Dynamics; Figures; 1. Current Account Dispersions; 2. Adjustment to Country-Specific Current Account Shocks 1/; V. The Role of the Exchange Rate and Other Factors; 3. Real Exchange Rate Dispersions; Tables; 1. Estimates of Speed of Adjustment of Current Accounts; 4a: EMU and Other Countries: Impulse Responses of the Current Account; 4b: EMU and Other Countries: Impulse Responses of the Real Exchange Rate; 2. Current Account and Real Exchange Rate Persistence 327 $a5. EMU and Other Countries: Correlation Between Current Account3. Estimates of the Current Account Equation; 4. EMU Countries: Current Account Dispersions and NFA; 6. EMU Countries: Fundamental Current Account Dispersions; VI. Conclusion; 7. 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