000			01600nab a2200229 c 4500
999			_c148929 _d148929
003			ES-MaIEF
005			20240216162556.0
007			ta
008			240208s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_971423 _aCyr, Pierre-Andre
245	1	0	_aThe Canadian indirect tax landscape for foreign suppliers of goods to Canadian consumers (B2C) _helectrónico _c Pierre-Andre Cyr and Laurent Moons
520			_aThe rise of the digital economy has forced lawmakers to adapt their indirect tax framework to ensure that foreign and local businesses would operate on an even playing field and that goods and services would be taxed within their country of consumption. With that in mind, some features of indirect tax regimes had to be reconsidered, such as import VAT/GST exemptions on low-value goods, along with VAT/GST registration requirement for non-resident suppliers of goods and services to local consumers. In this article, the authors address the 2021 Canadian GST/HST digital economy reform, analyse how it compares with the OECD recommendations and provide some key insights for foreign suppliers of goods to Canadian consumers who try to navigate the current Canadian indirect tax landscape.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_946528 _aIMPUESTOS INDIRECTOS
650		4	_945539 _aIMPORTACION
650		4	_933508 _aCANADA
700	1		_971424 _aMoons, Laurent
773	0		_9171188 _oIVM/2023/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 4, 2023, p. 143-147
942			_cRE