A value-added tax (VAT) is an essential component… The United States should follow the lead of 170 other countries and territories by adding a VAT… We should act sooner rather than later to limit the debt buildup and ease the fiscal burden on future generations. …there is no viable wa...
Based on the recently-revised VATL, the electronic services of a foreign company or non-resident includes cloud computing, advertising placement services and intermediation services (to be prescribed in the Presidential Decree of the VATL) on top of the game, audio/video files and electronic ...
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Economies2021,9(4), 190;https://doi.org/10.3390/economies9040190 (This article belongs to the Special IssueEmerging Economies and Sustainable Growth) Downloadkeyboard_arrow_down Browse Figures Versions Notes Abstract In this article we review the issues of applying a preferential value added tax (V...