对跨境服务征税(英).docxVIP

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TaxingCross-BorderServices

WP/26/152

2026

JUL

WP/26/152

TaxingCross-BorderServices

July2026

IMFWorkingPapersdescriberesearchinprogressbytheauthor(s)andarepublishedtoelicit

commentsandtoencouragedebate.TheviewsexpressedinIMFWorkingPapersarethoseofthe

author(s)anddonotnecessarilyrepresenttheviewsoftheIMF,itsExecutiveBoard,orIMFmanagement.

ABSTRACT:Facedwiththelimitationsofexistingtaxframeworksforcross-bordertradeinservices—

particularlythelackoftaxingrightsovercertainincomefromhighlydigitalbusinessmodelsandthecontin

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