This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerc

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerc

Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses

This is the fourth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reform

This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms