VAT in the Digital Era: Unilateral and Multilateral Options for Reform

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses.

VAT in the Digital Era considers unilateral and multilateral options for the creation of an interna...