| 000 | 01711nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c148988 _d148988 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240220184059.0 | ||
| 007 | ta | ||
| 008 | 240216s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_971453 _aHabaasa, Alfred |
|
| 245 | 1 | 0 |
_aVAT and the cross-border digital economy in Africa _helectrónico _ban issue of non-compliance or design? _c Alfred Habaasa |
| 520 | _aCollecting VAT on cross-border e-commerce transactions has become a priority for states around the globe, including on the African continent. Following the international (OECD) guidelines, most countries require non-resident businesses to register in the state of consumption and remit the VAT on their B2C e-commerce supplies. While this may work in certain countries where the value of e-commerce is high, it is not the case in most African countries, where there is no real incentive for businesses to register and no real risk of sanctions in case of non-compliance. In this article, the author argues that mandatory registration of foreign businesses is hardly enforceable in developing economies, and that another approach might be needed for these countries. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948197 _aRECAUDACION |
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| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 4 |
_963689 _aCUMPLIMIENTO COOPERATIVO |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 | 4 |
_954325 _aTRANSACCIONES EXTERIORES |
|
| 650 | 4 |
_947936 _aPAISES EN DESARROLLO |
|
| 650 | 4 |
_965019 _aECONOMÍA COLABORATIVA |
|
| 773 | 0 |
_9171267 _oIVM/2023/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, no. 6, 2023, p. 237-241 |
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| 942 | _cRE | ||