IMF-对跨境服务征税(英)-2026-59页.pdfVIP

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TaxingCross-Border

Services

ShafikHebous,BrendanCrowley,RasmiDas,TiborHanappi,

CoryHillier,AdamJakubik,EricRobert,andChristophe

Waerzeggers

WP/26/152

IMFWorkingPapersdescriberesearchin

progressbytheauthor(s)andarepublishedto

elicitcommentsandtoencouragedebate.

TheviewsexpressedinIMFWorkingPapersare

thoseoftheauthor(s)anddonotnecessarily

representtheviewsoftheIMF,itsExecutiveBoard,

orIMFmanagement.

2026

JUL

©2026InternationalMonetaryFundWP/26/152

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