AIC Tax Policy Paper June 2017

Download: AIC Tax Policy Paper June 2017

Countries are examining the indirect taxation of digital goods and low-value items.  Policy makers should consider the various challenges that indirect taxes could have on e-commerce and how it will impact their own online sellers. This paper looks at some of the key issues that policy makers need to consider when changing tax policies for digital goods and low-value goods that normally fall below the de minimus thresholds.