Concepedia

E-commerce and effective VAT/GST enforcement: Can online platforms play a valuable role?

Luisa Scarcella

Computer law & security review · 2019 · 26 citations · 0 references

Concepts

LawInformation TechnologyE-commerce LawE-commerce SystemsVat AdministrationVat ComplianceVat EnforcementVat ExemptionsVat FilingVat RatesE-commerce Vat CollectionElectronic Vat InvoicingOnline Marketplace Vat LiabilityVat Enforcement On Digital Platforms