The Digitalisation of the Global Economy: Indirect Taxation Systems (VAT) – Can They Cope?

Stephen Dale outlines the current VAT system and its shortcomings caused by the digitalisation of the global economy. He stresses that the global economy is changing rapidly and refers to the specific risks and problem areas. Stephen analyses the responses given by the European Union on European and by the OECD on global level and makes recommendations on how the existing system ought to develop to cope with the changing environment.

Stephen Dale

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