对跨境服务征税(英).pptxVIP

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  • 2026-08-03 发布于北京
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TaxingCross-BorderServices

ShafikHebous,BrendanCrowley,RasmiDas,TiborHanappi,CoryHillier,AdamJakubik,EricRobert,andChristophe

Waerzeggers

WP/26/152

IMFWorkingPapersdescriberesearchin

progressbytheauthor(s)andarepublishedtoelicitcommentsandtoencouragedebate.

TheviewsexpressedinIMFWorkingPapersare

thoseoftheauthor(s)anddonotnecessarily

representtheviewsoftheIMF,itsExecutiveBoard,orIMFmanagement.

2026

JUL

AT

N

R

★★

A

ABSTRACT:Facedwiththelimitationsofexistingtaxframeworksforcross-bordertrade

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