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VAT Digital Toolkit for Asia-Pacific : Highlights and Key Recommendations (Inglés)

Value added tax (VAT) is a major revenue source for most jurisdictions in the Asia-Pacific (APAC) region, representing over one fifth of the region’s total tax revenues on average, ahead of notably corporate income taxes and personal income taxes. Safeguarding these crucially important VAT revenues in economies that are being transformed by digitalisation and globalisation is a priority for many governments in the APAC region. The APAC region...
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