Abstract
The COVID-19 crisis exacerbated the pre-existing challenges of taxing the digital economy and made it more urgent for governments to respond to the challenges. This chapter considers the challenges created by the rise of the digital economy and further accelerated by COVID-19 for VAT collection on cross-border sales of digital services and low value goods. Drawing on the experience of income tax treaties, this chapter explores the role of international cooperation by way of treaties in offering a long-term solution to the VAT problems, while supporting a sustainable and inclusive COVID-19 recovery. © The editors and contributors severally 2023.
| Original language | English |
|---|---|
| Title of host publication | Tax Law in Times of Crisis and Recovery |
| Editors | Dominic de Cogan, Alexis Brassey, Peter Harris |
| Publisher | Hart Publishing |
| Pages | 189-202 |
| Number of pages | 14 |
| Edition | First |
| ISBN (Electronic) | 978-1-50995-804-7, 978-1-50995-805-4, 978-1-50995-806-1 |
| ISBN (Print) | 978-1-50995-803-0 |
| DOIs | |
| Publication status | Published - 2023 |
| Externally published | Yes |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 17 Partnerships for the Goals
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